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TDS deducted us 194C, can be shown in other income?

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Abhishek Gaitonde

36 Points Posted on 28 June 2023

hi
My client has a small income of 25k from Zomato delivery, which has been received after TDS deduction u/s 194C.
can I show such receipts under head income from other sources?

Replies (2)

Quick Summary

This discussion clarifies that income from Zomato deliveries, even if small and subject to TDS under section 194C, is technically considered business income. While some may report it under 'income from other sources' in ITR-1 to claim TDS, the correct procedure is to report it under business income, potentially using ITR-4 and presumptive taxation under section 44AD. If your total income is below the tax threshold, the deducted TDS will be fully refunded.

sabyasachi mukherjee

Profession

19978 Points Posted on 29 June 2023

No not at all.

Aashok Kumar Sharma

Finance/Compliance Consultant

75663 Points Posted on 08 November 2026

Small Zomato delivery income:
• Zomato delivery earnings (Rs 25,000) are business income (contract work, TDS under 194C). Technically, report under business income (44AD, ITR-4), not other sources.
• For small amounts, some report it under other sources in ITR-1 (to claim the TDS). The CPC may accept it, but the correct form is ITR-4 (44AD: 6% of digital receipts as income, or more).
• If total income is below the exemption limit, the TDS is fully refunded.