The discussion clarifies the distinction between the 'transaction date' and the 'date of booking' as they appear in Form 26AS. The transaction date refers to the actual date the transaction occurred or was paid for, whichever came first. Conversely, the date of booking is when the Tax Deducted at Source (TDS) return was filed by the deductor.
14 June 2024
Transaction date means when the transaction took place or its date of payment, whichever earlier. Date of booking, when the TDS return filed by the deductor.