Income from upwork client based uk

This query is : Resolved 

06 December 2021 my client is web designer in india and working through upwork whom paid him in US dollars.
Now his tds deducted under section 194O And under TCS bank debited Rs 5589 no TCS deducted
my query is income comes under which HEAD of income and NATURE BUSINESS CODE ???

06 December 2021 DECLARE THE INCOME UNDER PGBP HEAD.
BUSINESS CODE .. 14005

06 December 2021 thank you very much ! Sir for prompt reply

06 December 2021 Most Welcome...


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