2. One of the debtor of my client has shown income due in his books and has paid the TDS on that amount. But he has neither paid the amount to my client nor issued TDS certificate. suppose if he gives certificate and payment can my client show income in this year and use TDS.mailto:nssriram@yahoo.com

Yes, you can claim refund of the amount of tax paid by despite the fact that TDS was deducted . There is express provison in the I T Act that an assessee can claim for TDS within Two years from the end of assessment years in which such income to which TDS was done . File an app;ication u/s 154(14) of the I T Act for rectification u/s 154 . Read Section 155(14) below

“155(14) Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, credit for tax deducted in accordance with the provisions of section 199 has not been given on the ground that the certificate furnished under section 203 or section 206C was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto “