Assessees Liability if TDS deductor not deducted the TDS

A provides some professional services to Be (all are taxable and more than the Threshold limit) during FY 2015-16. However, on some services B has not deducted TDS at a shorter Rate than the Actual Rate while making payment to A.

In this regard, is there any liability will arise to A since B has deducted TDS at a shorter Rate.?

What is your answer if B has deducted more than the Actual Rate??


Thanks in Advance😊