Accountants statement - contractor

[paperwork]

Hello,
I am a freelance professional in India (considered as contractor for HSMP).

I work for several companies. I raise invoice for x amount and I get receipt after deducting 10% of income tax by the company (its a practice in india, 10%tax deducted at source). Later at the end of the finance year the tax is calculated on profit (after deducting the expenditure from the receipts i have made) which comes down to approx. 50% of the gross income.

Main issue.
It has been mentioned that Contractors need to get : An accountant’s letter confirming a breakdown of their gross and net earnings for the period claimed

I am confused what kind of paper it will be.

A) is it the statement giving the income details before the tax deduction and net income after the tax deductions without calculating the expenses.

for example I invoiced for 10,000 in 12 months and i received 9,000 after deducing the 10percent of tax from the client.
is 10,000 is my Gross income and 9,000 net earning?

OR

B) Is it the Profit and Loss account where the expenditures are deducted from the gross income and net income is derived on which finally the tax is paid.

For eg. I have earned 10,000 then the net income would come out to be 5000-6000.The tax would be paid after deducting expenditure on various heads. estimated at 40- 50 % of gross income. This certainly brings down my net income.


Any experienced person or accountant please help me on this.

Thanks