11 July 2016
One of my friend received 25000/- pm as a professional fees for Apr to Sept - 15. Then he join the another company & received 28000/- pm as a Salary for Jan to Mar - 16. He is come under exception limit. But at the time payment by first company deducted his tds in section 194J. Now he required to file the nill return. On above condition which ITR used for filling return