My query is that If a company shows its income on accural basis in ITR AY 2017 -18 but customers show this as expenses in AY 2018-19 and also deduct the tds in ay 2018-19 & file the tds return accordingly. Now i want to knw that income has been shown in AY 2017-18 and its tds is reflected in 26AS IN AY 2018-19, whether tds credit can be claimed in AY 2018-19?