my bank has deducted TDS on FD. same is reflected in 26AS. but Q is my bank is under 35A by RBI. no transaction is allowed. Income is.not actually recd. simply credited to acct. n TDS deducted. sort of book adjustments. HOW TO ACCOUNT THIS IN ITR.
As like Normal, charged to tax on accrual basis in current year. When you received your amount at that time not taxable. ( when 35A restriction lifted)