If TDS certificates are recieved for the higher amount on provisional basis for which bills are to be raised from the assessee in a continuous process in a financial year and in the same way TDS certificates are recieved for the lower amount in the next financial year, then wheather benefit of TDS certificates recieved in earlier year would be available in the next financial year in which certificates are recieved for the lower amount.
Pls specify treatment for both cases when
1) Assessment for the earlier year completed.
2) Assessment for the earlier year not completed.
CAclubindia
