Tds recived query

mene f.y 18 -19 invoice genrate kiya tha but mujhe us invoice ek payment 19 - 20 m recived hui to tds recived konsa year k hoga 18-19 y 19 -20 give me answer with reason
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Quick Summary
This discussion clarifies which financial year applies to TDS received when the invoice was generated in one year (e.g., 18-19) but the payment was received in another (e.g., 19-20). The consensus is that TDS is applicable to the financial year in which the income is offered to tax, adhering to the fundamental assumption of accrual. Therefore, for an invoice generated in 18-19 with payment received in 19-20, the TDS would typically fall under the 19-20 financial year.

The yr in which income is offered to tax
Notification 57/2020 reqd
In the year of 2018-19 to comply with fundamental assumption of accrual

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