Income tax return

HI Everyone,

One of my friend had left his job in december 31st 2015 and started working with a new company from jan 4th 2016 as a professional Consultant. The new company pay him after deducting TDS @ 10%.

The earlier company had dedcuted TDS as per Income Tax  on Salary  tax slab for the period Apr-Dec 2015.

My query is Which ITR form should i use to file his return and Can I show expenses towards amount received towards Income from the new company for the period Jan-Mar 2016?

Thank you so much.

Shibsankar Ghosh