10 July 2014
One of my clint is working in software development company as a salaried employee. but due to his training period of one year,during F.Y. 2013-14 TDS is deducted U/S 194J.he has annual income of 121450 and TDS is deducted as 12145. is there any requirement for maintaining books of account U/S 44AA or i can file ITR 4 by selecting option 44AA is not applicable and file return by disclosing salary with tds without filling B/S and P&l ? Thanks in advance..