Knowledge Sharer
443 Points
Posted on 02 September 2021
When was the service rendered? If the services were rendered in March 2021 or prior to that, then you may have to recognise the revenue on accrual basis and accordingly offer it to tax. With respect to TDS, in terms of section 199 of the Income-tax Act, 1961, it can be claimed in the year in which the income is offered to tax.