TDS refund U/S 194N

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Tds for cash withdrawals has been deducted Rs44000. .In fy 22-23, total cash withdrawals is Rs.42lakhs from NRI account. He has purchased Agri land in the name of his wife, Household appliances with that cash. Further He lend cash to others. How can we filr his income under which head and get refund of this TDS? 

Replies (2)
File returns Nd get refund

He doesnt have any taxable income in india. He has Only exempt income of 4lakhs. Is there any  possible of IT notice for withdrawals?

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