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      Income Tax

      If the taxpayer sells a security on the 30th day of April 2017. The interest payment dates are December and June. The actual date of receipt of interest is on the 30th day of June 2017 but the interest on accrual basis has been accounted as income on the 31st day of March, 2017. Whether the taxpayer shall be permitted to claim deduction of such interest i.e. offered to tax but not received while computing the capital gain.

      28 August, 2017

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      Manual - ICDS IV : Revenue Recognition

      Yes, the amount already taxed as interest income on accrual basis shall be taken into account for computation of income arising from such sale.

       

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      ActsIncome Tax
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