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filing of return by article

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(Querist)
15 August 2008 hey one of my friends who is also doing articleship with me want to file his income tax return bcoz he has given unsecured loan to some private firm who has deducted his t.d.s
now my quest.is can he file return and claim refund of t.d.s or is there any restriction on filing of return or it is noncompliance of article rules bcoz article can not do anything during his training period
plz reply
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KAAPIL

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KAAPIL (Expert)
24 August 2008 articled assistant can file return. he cannot do any business.
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