SALARY INCOME 44000 for three months, BUT TDS deducted under section 194JB

Respected Sir, 

my client has received salary income for three months i.e. total rs. 44000 but the company deducted the TDS under section 194JB. Now where to show the such income whether to show as miscellaneous income under other sources or under salary or under Business or profession and which ITR to be filed for such income?

client will file the return for the first time as, it is the first income of the client .