TDS deducted in current year not previous year

You can follow these steps to resolve the issue: 1. _Check Form 26AS_: Verify that the TDS amount is correctly reflected in the current year's Form 26AS. 2. _ITR Filing_: While filing the ITR, do not include the income again in the current year. Only report the TDS amount in the "TDS Credits" section of the ITR. 3. _TDS Claim_: In the "TDS Claims" section, select "Yes" for "Is TDS claimed?" and enter the TDS amount. 4. _Disclosure_: In the "Additional Information" section, provide a clear disclosure about the TDS amount being claimed in the current year, despite the income being reported in the previous year. 5. _Supporting Documents_: Keep a copy of the previous year's ITR, Form 26AS, and any other relevant documents to support your claim. 6. _CPC Processing_: Once the ITR is processed, the CPC will automatically match the TDS amount with the Form 26AS records. 7. _Refund or Adjustment_: If the TDS amount is valid, the refund or adjustment will be processed accordingly.

This is the income-accrual vs TDS-deduction timing difference. You report the income in the year it accrued (when services were completed or payment became due), and you claim the TDS credit in that same year by manually selecting the relevant assessment year on the TDS schedule in ITR. The Form 26AS entry will show the TDS under the year it was deposited, but you can still claim it against the earlier assessment year when filing or revising that return. If the deductor deposited under the wrong assessment year in their TDS return, you need to ask them to file a correction statement.

For detailed guidance on matching annual compliance filings, our [GSTR-9 annual return guide](https://taxgarden.in/blog/gstr-9-annual-return-guide-india) has the year-end reconciliation framework that applies a similar logic to GST.