Head of income for TDS u/s 194JB

Deductor has deducted Tds u/s 194JB for professional services , which is reflected in AIS as business receipts .

Can this receipt of income be shown under the head IFOS ?

Replies (2)
Quick Summary
This discussion addresses a query regarding the correct head of income for TDS deducted under section 194JB for professional services, which appeared as business receipts in the AIS. The consensus is that it cannot be shown under 'Other Sources'. While Section 44ADA is suggested as a potential avenue for declaring income without maintaining books of accounts, it's noted as not always advisable.

You cannot show under other sources . 44ADA can be tried . ( 50 L or 75 L as applicable ) 

Not advisable.. It can be declared u/s. 44ADA IT act, without books of accounts.

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