Form 26as more than book tds

You should claim TDS as per 26AS and account for the balance amount in current financial year.

You should claim tds on basis of 26AS for simple reason of i.e. every company's books and tax profit and to a certain extent assets/ liabilites differs due to diffrent acts ( Co & IT act) . So in your case if 26 As is showing greater tds than accounted in books of account you must take benifit of 26as.

YES  Agrred with Suman

you can take the credit.... you should revise the income tax return for claiming unclaimed TDS credit

first of all u should consult ur tax credited party

and then u rectify ur TDS 26AS statement

if no response against that u can claim TDS as per 26As.

You should claim TDS as per 26AS and in income from other source bank interest should be added while filing return of income

Yes, You can claim the whole amount of TDS as shown in the Form 26as. There is no matter that there is less TDS in your books in comparision to form 26as. 

Please Note that

1. TDS credit is teken when income if offered fot tax. In given case interest is not offered for tax it sholud be taken when interest income is offeres.

2. for company point of view, books are maintained on accural basis, TDS should be booked in books

Regd

Lovenish Bansal

Claim TDS as per  form 26AS not as per books

CA Lovenish Bansal is right. you can claim TDS credit only in the year you offer the Income. You should offer Interest income in the next year and claim TDS in next year only.