Fixed Deposit and NSC Accrual Amount

Income Tax Act 1961 ITR Filing
1

I am salaried person and fall under 30 % slab catergory
I have some Fixed Deposit in SBI and I have received around Rs.18600 as interest before March 2024
And there is an amount of Rs. 9000 which is an accrual amount, It will be paid after Mar 31 2024. So, should I consider this 9000 while filing ITR or should I file it next year? This amount is displaying in my AIS

I have an NPS account which matured in September 2023. I received an interest around Rs. 20000, but I transferred it to my savings account in May 2024. Should I consider this while filing ITR this year or next year?

There is another NPS of RS. 2 Lacks which will mature after 5 years, but the interest of Rs 14000 is being considered every year in AIS. Even though the amount is not credited, it is considered for taxation this year or after maturity?

Should I provide feed back about these in AIS?

2

Fixed Deposit (FD) and NSC Accrual Amount refers to the interest earned during the financial year on Fixed Deposits and National Savings Certificates, even if the interest has not yet been received.
This accrued interest is taxable as “Income from Other Sources” each year, while the accrued interest on NSC (except in the final year) also qualifies for deduction under Section 80C, subject to the applicable limit

3

Fixed Deposit (FD) and National Savings Certificate (NSC) accrual amounts represent the interest earned over time and added to the principal investment. These accrued amounts increase the total maturity value and may be taxable depending on applicable tax regulations.