TDS its urgent plz reply me..

my brother is working for IBM he got job through a Consultancy so the monthly salary will also be remited by them only...

they have issued a Form 16A for TDS u/s 194J 

instead of issuing form 16 i.e for salaries u/s 192B 

so my question is weather the return must be filed under Income from Salaries or Under Income from Profession

and one more thing now he is entitled to get refund are there any chances to get more refund i.e how can the return be filed in order to get more refund.........

he is  paying a rent of 3000Pm can he show as deduction 

Please Reply me its urgent