https://www.taxtmi.com/forum/issue?id=1179 TDS credit may be claimed in the ITR using NSDL electronic records when physical TDS certificates are not furnished; the deductee has a statutory right to timely TDS certificates and may invoke penal provisions or complain to the tax department if the deductor withholds certificates. The legal rule requires deduction at the earlier of payment or credit, which can cause mismatches between revenue recognition and TDS claim timing when invoices and certificates span financial years. en-us Fri, 15 May 2009 12:02:56 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1179 TDS credit may be claimed in the ITR using NSDL electronic records when physical TDS certificates are not furnished; the deductee has a statutory right to timely TDS certificates and may invoke penal provisions or complain to the tax department if the deductor withholds certificates. The legal rule requires deduction at the earlier of payment or credit, which can cause mismatches between revenue recognition and TDS claim timing when invoices and certificates span financial years. Discussion-Forum Income Tax Fri, 15 May 2009 12:02:56 +0530 https://www.taxtmi.com/forum/issue?id=1179