| Client bill | Withheld | Base | Certificate |
|---|---|---|---|
| Joshi Education Trust bill 1 | ₹11,518 | 2% of ₹5,75,900 · supplied determination | Awaiting evidence |
| Bill 3 · Proposed withholding, not effective | ₹12,182 expected · ₹0 withheld on current receipt | 2% of ₹6,09,100 · proposed only; current bank short credit ₹1,145 unexplained | Awaiting evidence |
Withholding is non-cash. Certificate evidence and assessed tax credit remain separate.