Interest on FD not credited nut showing in AIS

If your Annual Information Statement (AIS) shows interest earned on a Fixed Deposit (FD) that hasn't been credited yet, you should declare this income in your Income Tax Return (ITR) for the financial year it was generated. Tax rules require you to report income on an accrual basis, meaning you recognise it when it's earned, not just when it's received. Check your Form 26AS and AIS for the exact figures to ensure accurate reporting in your current year's tax filing.