Tax on Interest Income-Accrued vs Paid

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I have a query regarding payment of income tax on the interest earned on Fixed Deposits.

Suppose during the FY 2018-19 the bank had deducted tax on both the interest credited to the account as well as the accrued interest. During the next FY 2019-20 the accrued interest will be paid to the account on the maturity of the deposit and the bank would again deduct Tax on the interest paid.

Wouldn't it be taxing the same interest income twice?

Replies (3)
Bank deduct TDS as per accural basis not paid basis so bank can not deduct TDS twice
Bank decucted tds on the interest when it is earned even though you not get it at that time
and bank decucted as per accural basis 

Thanks Jatinder Kumar for the reply.

When I looked into the Deposit Interest Certificate issued by the bank, there is interest paid and interest accrual and 10% tax has been deducted on the combined amount, not just on the accrued amount. 


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