TDS SECTION 194Jb

Hello My Name is Fahim

I have a little query

My Brother Is Working In Pvt Ltd Company So while getting a salary Company Deducting Tds

So I have to Claim that Amt

But the Query is that As Per Salary Tds Section should be 192

but as per 26As 194JB Section is Showing

So kindly Help me our which ITR I have to Use and What Income. i have to Show
Replies (7)
Quick Summary
This discussion addresses a query regarding TDS deductions under Section 194JB appearing on Form 26AS when salary income is expected under Section 192. It clarifies that if the deduction relates to professional services, ITR-3 is typically required. For employees, ITR-1 is standard, but ITR-4 might be applicable if professional income is involved. The advice suggests showing professional income, claiming relevant expenses to potentially secure a TDS refund, and considering whether to report this under 'Income from Other Sources' or as presumptive income under Section 44ADA in ITR-4.

If your brother is working in the capacity of professional tds liable to deducted under section 194jb 10%so for filing return form is ITR3. For employee ITR1.

Further, check if ITR4 would be applicable.

Show professional income.
claim expenses to bring net income to such level which could give a refund of tds
Professional Income
under Income from Other aur Source or Presumptive Income

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.

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