26 AS INCOME

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my friend 26 AS shows income of Rs 198 and on that TDS of Rs 19 U/S 194J.

On inquiry I found no such kind of service is given by him and no such kind of income rec'd by him. What should I have to do???
Replies (1)
better ignore both income and don't claim TDs as well. but on a lighter note since the amount is small better show income and claim TDs as well

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