Commission return

Section 194IA relates to TDS on immovable property. TDS on commision comes under section 194H in this case you can claim expenses incurred in earning commission by preparing profit and loss account.

TDS deduction under 194 IA is not valid as correct is 194H. Try to get this rectified by asking to party who deducted TDS.
otherwise it will be difficult to claim TDS credit in RETURN.
Commission is business income so prepare BS and P&L and file ITR 3
If commission amount is more in 26AS you have consider that only. Bank statement figure you have to reconcile

Not possible to rectify the section as 194H because the company was defaulter. What to do in that case.

try to fill properly TDS schedule and write proper head of income under which commission income declared

Still not cleared....  As it is 194IA in 26AS , Can i show this as commision income and claim TDS ?

Whether there are any chance that notice will come for this default

Yes show it as commission income and claim TDS. You are not at fault.

oks thanx