TMI BlogCredit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for...Credit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for TDS in assessment year 2016-17, when such professional income has been offered to tax by the assessee on “receipt” basis, since the assessee has been consistently following cash basis of accounting since inception, even though TDS was deducted on such income in the prior assessment year 2015-16. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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