TDS deducted but actual amount not recd.

This discussion addresses a common issue where banks deduct Tax Deducted at Source (TDS) on Fixed Deposit (FD) interest, even when the income hasn't been physically received due to RBI restrictions (like a 35A directive). The core question is how to correctly account for this in an Income Tax Return (ITR), particularly for individuals with salary or pensioner income, when the income is merely credited to an account as a book adjustment.