A freelance consultant had 1% TDS deducted under Section 194C for payments received into their bank account. They are seeking the correct ITR code under Section 44D to claim a refund. The response suggests the specific code depends on the nature of the freelance service provided to the employer.
as per my per my AIS TDS of 1% as been cut under sec 194c, i working a freelance consultant in company who r payment salary on contract basis to my bank account. request to provide me the corresponding ITR code under 44 d to claim returns