TDS WRITTEN OFF AS BED DEBTS

WHETHER TDS WHICH WAS DEDUCTED IN EARLIER YEARS(A.Y. 2008-09) NOT RECEIVED TILL 31.03.2021, CAN BE WRITTEN  OFF AS BED DEBTS IN F.Y. 2021?

Replies (2)
Quick Summary
This discussion addresses whether Tax Deducted at Source (TDS) from previous financial years, which remains unreceived, can be treated as a bad debt. The consensus is that TDS cannot be directly written off as a bad debt. Instead, it should first be reversed and recorded as a receivable from the customer before being written off.

No it cannot be Charged as an Bad Debts
If you first reverse the tds back into sundry debtors as Receivable from customer.. and then you can write it off. This is a better way to get it done.

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