Interest on FDRs not credited in books isn't income; Form 26AS figures aren't part of books.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Accrual of interest on FDR - once no sum is credited in the books of accounts of the assesssee, it is really not known how any figure reflected in Form 26AS can be treated as income of the assessee as Form 26AS neither forms part of books of accounts of the assessee. - AT....