What if tds does not show up on form 26as?

1. The TDS deducted by client would get corrected by deductor, if he has already paid TDS amount, but wrongly credited to differnt PAN

2. Otherwise also you can file ITR1 based on form 26AS, adding the freelancing income under 'IFOS' and pay liable tax......... 

Thank you Mr.Dhirajlal and Ms.Rashmi. 

@ Rashmi: I thought one can only claim the TDS which is reflected in form 26AS. Let's say Rs.10000 is shown in 26AS, it'll get auto-filled in ITR1. Assume Rs.7000 is the TDS the client had deducted before paying him his freelancing fee. Now if he adds another Rs.7000 in ITR1, showing the total TDS in ITR1 as 17000, then won't he receive a 143(1) intimation from the tax department saying that the TDS does not match with 26AS?

@ Mr.Dhirajlal: I didn't understand the "would get corrected by deductor". Do you mean that the person holding the PAN number to which the amount got wrongly credited to, will automatically make the correction? My cousin is a bit nervous about this because he stopped work with the client before the contract end date due to family pressures and the client was annoyed. He's worried that they might be playing tricks with the TDS or may influence someone to cause problems during tax filing, to cause him distress.
 

Nav,

You said Client has deducted TDS but is not reflecting in 26AS.

Did u ask your client for Form 16A. If not, then ask them for Form 16A and check the TDS Amount deducted in Form 16B.

There is a general grievance that in many cases the tax deductors do not issue TDS certificate despite the fact that many reminders are given by the deductees for such issue of certificates.

If he denies,

Here is, what one should do in case of non issuance of TDS certificate. Check that tax was actually deducted. In case there was no deduction of tax , there is no responsibility for any person to issue you a tax certificate of deduction.

IF the tax was deducted , and you are not issued the certificate, write to the deductor and keep the proof of writing the letter, What should be written,

     i. Give details of payments which have been made and deduction of tax was made.

     ii. That section 203 of the I T Act is binding on the deductor for issue of tax certificate within one month from the date of tax             deduction

If despite this , the certificate was not issued, write a letter to Joint Commissioner or Add.CIT of TDS wing in your city who has jurisdiction over your deductor. In the letter, you must give

     i. Give facts about payment made to you and deduction of tax thereon.

     ii. Enclose copies of letter written to the deductor for issuing TDS certificates.

If he has made your entry while filing TDS Return, then it will surely being seen in your 26AS

Your 2nd Question Choosing of ITR,

You can opt for ITR-4/ITR-1

ITR-4

And show your Freelancer Business Income in Presumptive income.

And salary in Salary Head.

ITR-1

And show your Freelancer Business Income in Other Sources.

And salary in Salary Head.

No, You Don't need to Pay tax again as TDS has been deducted by your client. 

No he didn't receive a notice. I'm speculating the situation where he receives one.

Anyway, he says he spoke to the accountant and he's been assured that either the TDS will properly be reflected in his form26AS or his TDS amount will be refunded to him by the time it's time for him to pay taxes.

Thank you very much everyone on helping out with info and steps that can be taken. It gave us peace of mind.

ps: I'm grateful that you are providing professional quality advice here for free. The better way for people like us to honour the knowledge you share, is to pay a professional fee. My cousin and I would like to professionally consult a CA for future queries, and although certified financial planners have a very good website where they list their profiles and we can review their profiles to see which of them are good (https://www.fpsbindia.org/scriptts/CFPCertificantProfiles.aspx), I don't see any such website or profile listing for CA's. If you know of any, do let us know. We are in Bangalore.