Compliances and Tax information feature Income Tax Full credit of TDS shall be available if entire income is assessable in current year due to cash method of accounting

Full credit of TDS shall be available if entire income is assessable in current year due to cash method of accounting

2:32 AM feature Income Tax

Assessee following cash system of accounting, would be entitled to credit of entire amount of TDS being offered as income in year of deduction

Refer:[2016] 67 taxmann.com 62 (Delhi - Trib.)

Note: This Judgement Can be of great help to Professional claiming full amount of TDS in the the year of Receipt and declaring TDS amount as income

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