If a person has income from adhoc audit assignments for which the payer has deducted TDS @10% under 194J, is it necessary to treat it as profession or we can treat it as income from other sources and file the return accordingly?
It is not advisable. * In case the refund is required on adhoc basis, he must show his income in correct head. * It will create a big question mark on the credibility of the professional who audits on adhoc (????) basis, but does not have time for filing his own Balance Sheet. *