Tally entry of different amount of fixed deposit amount

1. Pass FY 2019-20 Interest journal entry.
2. Differential amount in FD ledger ...change the opening balance of fd as on 01.04.2018 such that fd balance becomes zero at the end of 31.03.2020
3. Do point no.2 only if balance sheet is not submitted in IT return.
4. If you have not offered the income in FY 2017-18 and earlier, then offer them entirely in FY 2019-20 ... AND then no need to do any change as mentioned in point 2.