Which head of income to be ed

This discussion explores the correct income head for classifying 'Assortment Charges' when filing an Income Tax Return (ITR). The user is seeking clarification on whether these charges, potentially related to diamond assortment and subject to TDS under Section 194C, should be reported under 'Profits and Gains of Business or Profession' (PGBP) or 'Income from Other Sources' (IFOS). The core question is which classification is appropriate and if there are any drawbacks to choosing IFOS.