Cash basis of accounting and TDS

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(Querist)
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16 September 2023 Mr A has following cash basis of accounting.

Case 1
Bill raised for service given 50000 and payer deducted the tds 5000 paid the balance 45000.

Case 2
Bill raised for service given 50000 and payer deducted the tds 5000 and paid nothing to him

Case 3
Bill raised for service given 50000 and payer deducted the tds 5000 and paid 25000 to him

In these cases how much TDS receivable can be accounted in A books?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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30 September 2023 The cash accounting method records revenue and expenses only when an actual transaction occurs. This means that income is recorded when the payment is received, and expenses are recorded when they are paid.