Showing fd interest on statement of affairs

Hello friends,

I am preparing 'statement of affairs' in response to a scrutiny:

Suppose, I have a FD of

principal 100Rs
Rate of interest = 12% compounded quarterly
Start date = Jan 1 2000
Maturity = 6 months

Now, suppose, on Mar 31, 2000

3 Rs interest is given
and 1 Rs TDS is deducted.

What value should I show for the FD in the 'statement of affairs' on Mar 31?

100+3
  OR
100+3-1

Thank you.