Can TDS of 3 AY deducted by client be claimed in one AY?

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Can TDS of 3 AY deducted by client (FOLLOWS ACCRUAL SYSTEM OF ACCOUNTING) be claimed in one AY by an ASSESSEE( who FOLLOWS CASH SYSTEM OF ACCOUNTING)  & booked 3 years income in Current year?

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Dear sanjay

 

as my friend uday says i am agree with him.

uday is absolutely right i m 100% agree

Thanx  All.


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