CTO
745 Points
Joined August 2015
See CBDT Notification 28/2009 dated 16 march 2009. clause 3(i) and 3(ii)
TDS is allowed to C/F and consumed in the year of receipts pertaining to TDS
This usually happens when deductor's accounting system is Mercantile
and Deductee's accounting system is on cash basis.
see link
https://incometaxindia.gov.in/Communications/Notification/920110000000000727.htm