can claim TDS Certificate amt of F.Y.2005.06 in F.Y.2006.07

KUNTINATH R HANGANDE (CHARTERED ACCOUNTANT) (23 Points)

28 January 2008  

Asseess having some TDS certificates of F.Y. 2005-06 in F.Y.2006-07 can claim this TDS amt along with offering income @ 8% on contract amt under section 44AD along with F.Y.2006-07 return. There was one circuler/ instruction/amendment( excat not remembered) during the 2006,2007 can anybody have this reference?