Relating to 194j

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Saswat Rout (Querist)
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15 August 2015 My elder brother is a assistant professor in a college and receiving salary from his own college . He also a guest faculty in another college and also earning from that college . In 26AS his college shows tds u/s 192 but the guest faculty college shows the tds u/s 194j . Please tell me which return should he use for AY 2015 -16. If i will show it in ITR1 as income from other sources. Is it allowed under the IT Act . Please reply it as soon as possible .

Deepti Asawa

Deepti Asawa (Expert)
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15 August 2015 Yes, you can show this income as part time income in income from other sources.

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Saswat Rout

Saswat Rout (Querist)
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15 August 2015 Mam thanks for your immediate reply . please tell me can he use ITR 1 or 4 . If he will use itr 1 then itr 1 will not be affected by sec 194j because the college in which he is guest faculty deposited the tds u/s 194j .
please explain me in detail .

Deepti Asawa

Deepti Asawa (Expert)
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18 August 2015 No, its not affected. You can proof that he is salaried employee and he also doing part time job in college.

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Saswat Rout

Saswat Rout (Querist)
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19 August 2015 Thanks Mam then I will use ITR1 .

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