Answer

1. F

   Facts

   Without the client's TDS statement, the credit does not reach your Form 26AS. You can follow up, raise a grievance, and keep proof of short payment. Your income should still be reported in full.

2. P

   Provisions and law

   • Sec 199, Income-tax Act 1961TDS deducted and paid to the government is treated as tax paid on your behalf and credited as per the Rules
   • Sec 200(3) (now Sec 397(3)(b))Deductors must file quarterly TDS statements and can file correction statements
   • Sec 234E (now Sec 427)Deductor pays a fee of ₹200 a day for late TDS statements, capped at the TDS amount
3. A

   Analysis

   If you billed ₹1,00,000 and received ₹90,000, the ₹10,000 is TDS that should reach the government. Send the client a written request with invoice numbers and ask them to file the statement, mentioning the ₹200 a day late fee under Sec 234E. If they do not act, raise a grievance against the deductor. When you file, report ₹1,00,000 as receipts; claiming the unreflected TDS will usually cause a mismatch, so keep the proof ready.

4. C

   Conclusion

   1. 1List invoices, TDS amounts and payments received.
   2. 2Write to the client asking for statements and Form 16A.
   3. 3Raise a grievance if there is no response.
   4. 4File reporting full receipts and keep proof for any demand.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.