Accured interest on fd

Dilip Khambete (104 Points)

31 January 2023  

In the interest certificate received from bank there are two columns nnamely interest received and accured interest.(for fd especially)

My question is 

while filling "income from other sources," part of itr4, Is it necessary to add both values and then enter the total figure

Or 

Only the interest received value is entered? (interest accured value is not considered)

 

Thanks

Dilip khambete