TDS SECTION 194Jb

Further, check if ITR4 would be applicable.

Can claim in ITR 4 under 44 ADA

Receipts TDS 194JB, Show Income U/s 44ADA and Claim Expenses, File ITR-4, 

TDS under Section 194JB appearing instead of Section 192 in your 26AS means your employer deducted TDS treating your income as professional fees, not salary.

This happens when:
- Your engagement is structured as a contract/consulting arrangement even though you work full-time
- Employer payroll made an error in section classification
- You are on a fixed-term contract and the company used the wrong TDS section

For ITR filing, this matters because:
- Under 192 (salary): you file ITR-1 or ITR-2, get Form 16, standard deduction applies
- Under 194JB (professional): you file ITR-3 or ITR-4, no standard deduction unless you use presumptive scheme, but you can claim actual expenses

If the income is genuinely salary and the company made an error: ask HR/finance to issue a corrected Form 16 or a certificate clarifying the nature of income. You may need to report the TDS in the correct schedule in your ITR (Schedule TDS1 for salary, TDS2 for professional income).

For the correct ITR form based on how your TDS was deducted and how to claim the TDS credit, this [Form 16 and TDS certificate guide](https://taxgarden.in/blog/form-16-form-16a-tds-certificate-income-tax-india) explains the schedules.