09 June 2022
In addition to above, in case there is business income, and in case ITR 4 is not applicable, then file ITR 3. Further, the person can claim the credit of the TDS under section 194N in his/its return of income. The credit will be allowed even if the person has no income under any heads of income. Further, the credit of such TDS can be adjusted with the tax liability of the person. Any remaining or excess credit of TDS will be refunded to such person.
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