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ITR 4 or ITR 3 ..
If section 44ADA applicable as per his qualification, go for ITR 4; otherwise ITR 3.
TDS deducted u/s. 194J......... suggests no employer-employee relationship but Professional fees.
File ITR 4 U/s. 44ADA, and claim refund.......
Yes, less compliance, no books required to be maintained.......
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