TDS SECTION 194Jb

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.