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TDS under brokerage (194H) and Bank withdrawal (194NF)

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(Querist)
24 August 2021 my brother runs a small shop and withdrawing money facility through Adhar card. In that case he has done more withdrawal from bank and TDS deducted. even paid TDS as he got commision/ brokerage for DTH recharge etc.
which ITR has to fill to get return his deduction?
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CMA Poornima Madhava

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CMA Poornima Madhava (Expert)
24 August 2021 ITR3 would be appropriate in this case

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