Dear Experts,

I had a commitment to receive Rs 15,00,000 as compensation for services rendered, which was later confirmed via email on 14-03-2024 and included in the draft balance sheet of the payer company (X). TDS of Rs.75,000 was deducted and deposited on 31-10-2024 under Section 194H. However, the net payment of Rs 14,25,000 has not yet been received.

I originally filed my ITR on 01-06-2024 and received a no-due intimation. Given that the IT portal has captured the Rs 15,00,000 in my account for FY 2023-24, I did not file a revised return by 31-12-2024.

My questions are:
If the payment is not received by 31-03-2025, what are the implications?
Can this income be deferred to FY 2024-25, given that I have not yet received the amount?
If I file a revised return during AY 2025-26 and pay the tax, but the payment is never received, can I claim a refund or adjust it in the next FY?
Are there any alternate approaches, such as claiming expenses under Section 44ADA or other provisions, to minimize tax liability?
I would appreciate expert guidance on the best course of action.

Sir,

I want to check how much money i have in my IT file . i want to purchase land, so want to make confirm is their sufficient amount in file.
For this which amount i have to check.
Please advice.

nri is having incomes in india and earning salaries in foreign and filing returns in america

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