But TDS has deducted under section 194D, 194C, 194H and 194I(b) on his income. while filing ITR, amount on which tds deducted u/s 194I(b) is autopopulated in house property and amount U/s 194D is autopopulated in other source head. should I change his income to pgbp head as he has only commission income and interest from saving account. is there any trouble for issue of refund amount if I change the sources of income. Income u/s 194I(b) is for hordings .