PF deducted by Client. Now What will be treatment????

if the contractor has own PF registration then produce the same to deductor, he wil make refund of same.

if the contractor has no PF coverage, then the deductor has been deemed principal employer for the workers of the contractor, in such case the contractor has to furnish the details of his employees worked with such company with details break up for the amount deducted. the company wil file declaration with PF department and the subject employees will get benefit under the PF coverage of deductor. 

Agree with US Sharma......

Ok. But where this pf amount will be shown in books of account of contractor while preparing the account of contractee??

Can It be shown as Salary of Employee??

yes, its salary to employee in lieu of PF deducted.

Thanx Sharma Ji