Tax demand notice query

Hi my cousin received a demand notice after processing the ITR U/S 143(1). As he has 2 sources of income

(1) Salary income

(2) Business income(general commission agent) 

On his business income some portion of income is paid as 194J and 194H. Department also send notice for TDS mismatch treating 194H income as other source of income and  194J as Business or profession income . Problem here is 194H income  is deducted @ 10% and paid to him. If we try to put 194H in other source and  file ITR huge tax demand is arising. What to do in this scenario kindly suggest.

Thanks in Advance.