Whether capital gain is applicable in the year of development agreement or in the year of handing over of apartment

Dear Sir,
As an individual Excess TDS deduct/paid u/s-194M of a contractor and form 26QD filed properly.
Case:-
Bill Date 25.09.2024
Bill Received date-05.10.2024
Bill amount 2500000/-
TDS amount- 125000/-
TDS Deduct/Paid @ 5% due to Sep Bill but received on Oct-2024
Form 26QD Filed with 5% reflect and shown
But Now, Form 16D Shown 2% TDS Rate and TDS amount 50000/-
Excess TDS of Rs. 75000/- Shown in Challan with Traces

Party Demanding Differential TDS of Rs. 75000/- to us
Question is how to utilised this surplus TDS amount.

Dear sir, whetether the above subject cerfitcates are sanctioned by the authority based on the PAN ? and TAN ?, kinldy clarify sir

Dear Sir/Madam,
I have to register in TRACES, I am new entrepreneur. I Have to deduct TDS. What is the procedure let me know.

TDS on hardfacing charges SAC(998873) whether to deduct under 94C or 94J and if under 94J then whether 10% or 2%

Hi Team,
I invest in US Stocks and they have been deducting taxes .I have recently got the W-8BEN to fill up.I would like to know more about it and if I have to pay double taxation and if not how to avoid it ?

Thanks,

If search u/s 133A initiated against second party and assessee received notice u/s 142 & 143, then such case cover under VSVS 2024?

Dear Sir/mam
Kindly suggest me how to save tax on below details
Salary-835000 + bank int. 75000 =910000
Deduction- s.d.-50000
Hra- 55000
PT-1800
80c-150000
80d-25000
Nps-50000
Total deduction = 331800
Net income = 910000-331800 =578200

Kindly suggest me
Thanks

If assessee filed form 35 and also submit response in communication window before 22nd July, 2024 and no order passed by CIT then such case covered under such scheme?

one of my friend is having salary income and is also doing freelancing and earns good amt. while filing itr he wants to know whether he can opt for section 44ada along with salary income. if yes which itr to be filed and the regime for it