44ada gross receipts

I am a lawyer self employed and wish to file returns under 44ada.do we need to include the amounts if invoice is raised but not  paidby client in same financial year..if client paid in April 2020 but tds he filed in April with march 2020 date..now tds shows income in earlier year but actually payment received in next year. In which year should I consider it ? Presently while filling returns or next year when. Actual payment is received