Turnover=bankreceipts vs 26as

Dear JSR as per my opinion you have booked income more than amount shown in 26AS which would not be required to prove as it is received through bank and if the TDS is not deducted on the same than that is the fault on the part of payer and not by your client so no need to worry

ITO may ask books of accounts

Sir, 

It is the companies responsibility to deduct TDS, and if you have shown turnover of 10 lakhs in your books and paid tax on that then no need to justify.

You have received an of amount of RS. 10 crores in bank but you client has tds on 5 crores of turn over only.. ask a ledger copy from him... as proof to show the source of income... there might be a chance he would not have show the other 5 crores in this books... take the ledger copy and keep it as a evidence to show the source for 10 crores income...

Rs 5 crore turnover from Transport contract . Under section 194 c it is mentioned if transport service provider has PAN Card then no TDS liability occured. So, 5 Crore will be exempted from TDS.

Prem Chandra Gupta