Claim of tds in a year

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We are doing advertising agency business(hoarding) ,we follow the accounting standards and thus advertising contracts ( Invoices)which extend beyond the financial year are bifurcated and those which relate to the concerned year are recognised as income . But the TDS certificates received are usually for the whole amount and we were claiming the TDS amount as shown in the certificate fully in a year itself. Is it advisable to claim the whole TDS amount in a year itself? (Please advise considering the new ITR- (for eg. scheduleTDS2 column 7 ,page no 20 of ITR -4).)

AI Summary

Advertising Agency Questions Single-Year TDS Claim; Expert Advises Proportionate Claims Aligned with Revenue Recognition Over Multiple Years An advertising agency is questioning whether it is advisable to claim the entire Tax Deducted at Source (TDS) amount in a single year when the TDS certificates cover amounts that extend beyond the financial year. They currently recognize income based on accounting standards that allocate income to the relevant financial year. An expert advises that TDS should be proportionate to the income booked in the accounts, suggesting that TDS should be claimed in line with the revenue recognized over multiple years, as per the new Income Tax Return (ITR) guidelines.