SEO Sai Gr. Hosp.
211627 Points
Posted on 16 June 2018
| Originally posted by : Ashish Khillan |
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person whose TDS is deducted u/s 194 J, 194 H, 194 D then he have to file ITR 3( non account case) ? |
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Because of commission & brokerage receipts, he cannot declare his income under presumptive assessment (i.e. u/s. 44AD or u/s. 44ADA); so he has to declare his income with accounts i.e. file ITR 3 with P&L acc and BS.