Incom tax return

Dear Tax professional,
in our friend PAN, TDS has been deducted Under section 194D please help me with which type of ITR form to be used for ITR filing. working as Insurance Agent
Replies (3)
Quick Summary
This discussion addresses which Income Tax Return (ITR) form an insurance agent should use when TDS has been deducted under Section 194D. The advice suggests using ITR-3 if the income from insurance agency activities is substantial enough to be considered a business. Otherwise, ITR-1 is recommended.

ITR-3 if amount is substantial to call it as his business otherwise use ITR-1
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