TDS on Previous Year (FY18-19) Invoice has been deducted in Current Year (FY19-20)

Veera (Salaried) (30 Points)

25 September 2019  

Dear Experts,

We have received an invoice from vendor dated : March'19 (Previous Year ~ FY18-19) in Current Year (Apr.'19) and we have made entry in our books in Apr.'19 and remitted the TDS to govt. within due date (7th May.'19).

Question is : 

The vendor is shown the Invoice in FY 18-19 and it is part of his income, however since the invoice credited / recorded in our books in Apr.'19 and the TDS will be reported in Form-26AS for FY19-20 and there is no TDS deduction reported in FY18-19.

"Under Income Tax Rule 37BA ~ (3) (i) Credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable".

 In the given case ~ Is the Vendor is eligible to adjust the TDS in FY18-19 Income Tax return or FY19-20 return.

Please advise.

Thanks & Regards,

Veera