Taxability of professional

Mr. Rohith...

Your case is little bit confusing...

I did not get what you wanna say...

Situation 1:

Let say you recd. cash on 30.03.2012 and your client accounted it on 01.06.2012.

Then you will show it in AY 2012-13 return and you dont have form 16 in your hands you have to pay tax while returning AY 2012-13. And in AY 2013-14 you will receive form 16. So you have to file return asking for refund.

Situation 2:

Let say you recd. cash on 30.04.2013 for the professional services rendered in Mar-2012 and your client accounted it on 30.03.2013.

Then you will have file AY 2012-13 return with option forwarding your credit to the next assessment year. And in AY 2013-14 you will income tax return claiming previous assessment year's tax credit.

Now.. Please explain where you stuck... (If I am not wrong in assuming your situation).

Your client deducted TDS in AY10-11. You did not claim the TDs

You got payment in AY 2011-12 and you claimed it in that year.

While filing return for Ay 2010-11 you should have not claimed TDS. You should have put total TDs in column 6 and less amount in column 7 of Sch TDS (2).

If you already claimed TDs in Ay 2010-11, you cannot claim it again in Ay 2011-12.