declaration of income

dear sirs, one of our client have contract works during the financial year 2007-08, the awarded deducted the tax during the month march 2008 and issued TDS certificate on that TDS. But the client received the payment during the month April and June 2008 only. They approched as that they have already filed the returns for the A.Y 2008-09 , and they are omitted to declare that income in that return and not claimed the TDS. They said that  they received the payment during the year 2008-09 , whether they can declare the income durint the A.Y 2009-10 and whether they can claim the TDS in this A.Y. Kindly guide me in this case

Replies (1)

Mr.Joji jose

Please clarify whether the assessee is maintianing books of account or offering the income on presumptive basis.  If the assessee maintains books of acoc*nt, please ascertain the method of account regularly and consistently  followed by the assesssee.  Then only you can get clarification correctly.

Best Wishes

Sathikonda

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