Incorrect section mentioned in 26AS - how to file ITR

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If your Form 26AS incorrectly shows TDS under Section 194I(b) (Rent) instead of Section 194H (Commission), don't worry. For FY 21-22, you should report this income under commission earnings in your ITR. Ensure you also disclose it correctly in the TDS schedule.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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04 July 2022 Sir

One of my friend is about to file ITR for FY 21 - 22. On downloading the Form 26AS, he found that the TDS deducted from his commission payments by one of his principle, has been shown under Section 194I(b) - Rent on other than Plant and Machinery, instead of section 194H. My friend does not own a house.
The auto populated ITR form is showing the said amount as Income from house property.
Shall we make it as "Zero" under the head "Income from house property " and add that amount
with commission income ?

Pls. advice.