Tds deducted for amount that is not paid to me

Muralie Krishna Cheemalapati (21 Points)

12 May 2019  

As per the construction agreement the builder has to pay me rent for 14 months by which the completion was delayed. The builder did not make the rent payment to me but on the Form 16 he has declared that i was paid 198000 in Nov 2018 and 19800 was paid into the TDS account. But since i am yet to get paid i don't want to declare that as income for AY 2019 and 2020. Am i correct? Or even though i will be paid in the next month or 2, should i declare that as income for last year?