Income recognition and claim for refund on tds deducted

If your accounting method is cash basis and ur client's is mercantile basis - such a thing happens.

File rectification request for AY 2014-15[FY 2013-14]  C/F the TDS to AY 2015-16 [fy 2014-15]

I hope this helps

TDS has to be claimed in the year of including the corresponding income to tax purposes. Therefore you will have to claim TDS in FY 2014-15. 

In return of AY 2014-15, under tds schedule, input the details of tds as deducted by the party, but DO NOT CLAIM IT.

In Ay 2015-16, you again have to input the same details, and now claim the tds.

Hope this helps.

Yes I agree with Rashi Bajaj

@ Bajaj  In Ay 2015-16 return in TDS  you have to fill c/f column -->AY 2014-15  and claim it  [ In case AY 2014-15  is not assesed]. 

I hope i am correct