Taxability of professional

This query is : Resolved

CA rohit kasat (Querist)
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19 October 2014 I have recd professional fees.. I have accounted on cash basis and my client had accounted it on merchantile basis and accordingly the TDS was done on merchantile system.. there is a mistmatch of TDS due to different accounting policies followed.. and I claim TDS in d year of reciept of income.. now I have recd a income tax notice for wrong claim of tds and have issued notice for income tax payable..does any1 has a supporting case law / judgement or circulars..?? for claiming of tds.. the department is gng on system.. say u have claimed it in ay 11-12 same is not reflected in 26as of ay 11-12... but it is reflecting in year ay 10-11

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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20 October 2014 While Claiming TDS in ITR you have the option of writing the TDS relates to which AY or deducted in the Year

so you have to fill those coloumn & then claim the same