194JB

This discussion clarifies that income where TDS is deducted under section 194JB can indeed be shown under 'Income from Other Sources' when filing your Income Tax Return (ITR). It's confirmed that ITR 1 is suitable for this purpose, and you can also claim relevant expenses against this income. The key point is that while payers are generally required to deduct TDS, there are exceptions for individuals or HUFs whose books aren't audited.