Answer

1. F

   Facts

   TDS credit is given for the year in which the related income is assessable. The ITR lets you carry TDS forward to a later year if the income is offered later. Mismatched years are a common reason for short credit.

2. P

   Provisions and law

   • Sec 199, Income-tax Act 1961Credit for tax deducted
   • Rule 37BA, Income-tax Rules 1962 (now Rule 203)Credit for TDS in the year income is assessed, and in the name of the person whose income it is
3. A

   Analysis

   If you follow accrual and the March 2026 invoice of ₹1,00,000 is income for FY 2025-26, but TDS of ₹10,000 was deducted in April 2026, it appears in 26AS for FY 2026-27. You claim it in the year it shows, but the income is in the earlier year, so tax for FY 2025-26 may be short. The ITR schedule has a column to carry forward TDS where income is offered in a later year. Plan the year end with clients to reduce this.

4. C

   Conclusion

   1. 1List invoices near year end and when TDS was deducted
   2. 2Decide the year each income belongs to
   3. 3Claim TDS as the law allows and use the carry forward column where income is later
   4. 4Keep a TDS to income mapping

The 2025 Act number for Sec 199 is not confirmed in our mapping; cite the 1961 section for past years.

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