Can one can claim TDS partly in same year and partly in next

as per  service tax provisions service tax is imposed on receipt basis. therefore service tax is calculated on the amount received. if  u r following other than mercantile system i.e cash basis u can book the expenditure to the extent what the amount is received and the claim the tds to the extent of part paid and the balance amount was claimed in the next year.

Hi,

you can claim the entire TDS in this year and show the same as income too... For eg. in your given case tds was deducted on 18 lacs say 1.8 lacs and the firm received rs. 8 lacs against the bill. Hence 8 lacs + 1.8 lacs should be shown as receipt and taxed accordingly and tds of 1.8 lacs be claimed. Next year the assessee would receive 18 lacs -8 lacs - 1.8 lacs ie. 8.20 lacs which should be shown as income for next year with no corresponding tds claim. However, you cannot claim same tds certificate in 2 years in parts.

Dear Sir,

With due respect ur attention is invited to the following -

 Rule 37BA(3) -
 (i) Credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable.
 (ii) Where tax has been deducted at source and paid to the Central Government and the income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in the same proportion in which the income is assessable to tax.