How to enter data in itr2 tds item 18c

" Can data in Column 7 and 8 be equal when interest was accrued but not received in own hands?"

YES

Accrued interest should be reported in the ITR return this year, OR can acrrued interest be reported when the interest is actually realised in future in that future year return?

This year.  (Explanation: Its accrued in this year to your FD account and will be received on maturity. Taxability of interest is on accrual basis)