Which ITR should be file for TDS deducted under the heads 194JB and 194S?
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Quick Summary
This discussion clarifies which Income Tax Return (ITR) form to use when TDS has been deducted under specific sections. Generally, ITR 3 is recommended for deductions under 194JB and 194S. Income taxed under section 192 falls under 'Salary', while section 194S income is declared under Schedule VDA. If no income is subject to 194JB, ITR 2 might be an option.