How to reply 139(9)

Respected members,
My client have Commission Income & TDS deducted u/s 194H in FY 2018-19
by mistake earlier accountant filed ITR 4, by showing as Income from Other sources
defective notice sent by department.

What should I do now?
should I file ITR3 :-
1) as No Accounts Case by showing business Income from Commission

2) what Business code I have to select as Nature of Business.

3) can I claim expenses or show more than 8℅ profit.

4) In General what should in fill in column Filed U/s
revised /defective receipt no

please advice.