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TDS deducted from Professional Fees in FY 19 20

This query is : Resolved 

29 June 2020 HI,
My brother is a doctor and he is filling ITR 4 since last year as his income was less than 50 lakh and he is availing benefit of section 44ADA.
However, in the FY 2019-20, his organisation has deducted tds u/s 194J for the income for amount of Rs.40 lakh which has not been received till date.
If his total income considered received in bank as well as amount credited the total amount become 70 lakh and tax audit is required under section 44AB. However, he is not maintaining any books of accounts because he was not aware about income credited to him. it is come into notice after verifying form no 26AS.

my question is whether we can carry forward this income in FY 20-21 when this income actually realized. there is an option in ITR 4 for claiming Tds for corresponding income.

Please suggest your expert views.

29 June 2020 Yes, you can carry over the income which has not been received to next year.

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