TDS u/s 194J - training honorarium

Tax queries 171 views 1 replies

I received a payment towards a lecture session about Rs.14000, on which a TDS of 1400 was also deducted and is shown as business income. for filing ITR which form is to be considered. Kindly advise

Thanks 

GR Babu

Replies (1)

To file your ITR for a training honorarium of Rs. 14,000 with TDS deducted under section 194J, you should report the gross amount in ITR-3 or ITR-4 as business/professional income and claim the Rs. 1,400 TDS credit available in your Form 26AS.

 


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