194h section clarification on it filing

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Hii,I have one doubt person receiving Income and deducted by TDS U/s 194H. How to file ITR? Whether I have to prepare ITR  under business and profession Books of Accounts not Maintained (or) P&L and Balance Sheet Model ie: Books of Accounts maintained cases. 

Please clarify my doubt.

What is the procedure if the person receiving salary income from Govt(Govt Employee)

Replies (4)

If its regular income, ITR 4 with books of accounts maintained. But if its casual income, with main source of income as SALARY, the commission income can be assessed under income from other sources.

But it is receiving more than salary

Cannot generalize, but best option, Go for ITR 4 with BS & P&L acc.

Thanks for your reply sir

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