Adjustment of tds receivable as per 26as against tax due as per return

suppose tds receivable as per 26AS is less than tds receivables as per Accounts for a particular year due to non deposit of TDS by some debtor.I want to know whether TDS receivable/credit as per accounts or TDS receivable/credit as per 26AS statement will be taken for adjustment against tax due as per IT return ?second question is that if tds receivable as per 26AS has been adjusted against tax due on IT return for a particular year then balance amount.i.e difference between tds receivable amount as per accounts and 26AS,can be adjusted against tax due as per return in subsequent year inspite of income(subsequent year) not related to that TDS of current year ? please give me some suggestions