ITR TO FILE

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My friend has received Rs.450000 as appraiser fees from bank. For that TDS recovered. Which ITR he has to file for refund

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Your friend should generally file ITR-3 if the appraiser fees are treated as business or professional income. They must verify their TDS details in Form 26AS/AIS before filing and ensure their bank account is pre-validated on the Income Tax portal to receive the refund.

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