Tax on accrues salary

For the current FY salary is not received for 3 months from Jan-Mar 2017, it will be paid in next FY. As per rule, tax needs to be paid in accrual basis so should one add the unpaid salary to current year income and pay taxes accordingly or better to add this income in next year whn it will be actually received as TDS will also be deducted and then in next years ITR, claim section 89 relief? Please advice.