Accrual-based ROI filers can claim TDS benefits u/s 155(20) if applied within two years of ROI filing.

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....For the benefit of TDS deduction on later date - As assessee filed ROI on accruals basis and TDS deducted on subsequent FY - On an application made by assessee within 2 FY from the end of FY in which ROI filed he can avail the benefit of TDS as per the section 155(20)....