Tax calculation when check is realized after march 31st

Consider the date of cheque as your receipt date for taxability.

The amount will get debited to 'bank realization' till actually credited to your bank acc.

Thanks for you reply sir. But is it by rule to consider the cheque date or do I have an option of considering the cheque realization date as the receipt date. The reason I ask this is, I don't have any proof of the cheque date as after the cheque is deposited, the bank statement doesn't reflect it. But on the other hand for the realization date the proof is in the bank statement.

Actually, your income is considered based on your invoice, and not over the payment received.

So, even if you consider payment for next year, the amount will reflect in your books under 'sundry debtors'.