TDS ON BILL, Income Tax

[pradip patwardhan]

Dear experts, my query is if we received bill on 02/01/2015 against service received from commission agent but actual date of that bill is 15/09/2014. In this case on which date we have to record the bill and what will be the effect as per audit point of view and for TDS, if we recorded the same on date of receipt of the bill i.e. 02/01/2015 pls clarify..

Regds,

Pradip