Which itr file for education services

sir one my friend provide online education services in cue learn pvt ltd co. company has deducted TDS on his payment in 194JB and 194H. which ITR is to be file. can declered this income from other sources. pls give valueable information for me.
Replies (4)
Quick Summary
If your friend runs an online education service and has had TDS deducted under sections 194JB and 194H, they should file ITR 3. This form allows for the declaration of income from business or profession, specifically for the 194JB income, and also covers income from other sources.

File ITR 3, if both the incomes are substantial.

 

It has to show under income from business/ profession to the extent of 194JB income

ITR 3 is the correct one for your friend

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