TDS refund U/S 194N

An NRI client has had TDS deducted under Section 194N on cash withdrawals totalling Rs 42 lakhs from their account in FY 2022-23. The funds were used for purchasing agricultural land, household appliances, and lending to others. The client has no taxable income in India, only exempt income of Rs 4 lakhs. The query seeks guidance on how to file income under the appropriate head to claim a refund of the TDS and whether there's a risk of an income tax notice for these withdrawals.