Head of income for a regular degree student

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Abhishek Kumar Gupta (Querist)
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03 February 2016 Sir I'm filling itr 1 for salaried individual for py 13-14. The assessee was doing masters degree (regular). The assessee was also working and earned income subject to tds u/s 94h. Sir under which head i should show the income which was subject to tds u/s 94h??? Sir as u know a student of regular course is not allowed to work.. Pls help..

Ganeshbabu K

Ganeshbabu K (Expert)
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03 February 2016 There is no such restrictions like cannot work if he is regular student,.

194H income can be considered under business income and file ITR4 for the same.if no books of accounts maintained can mentioned details p&l statement no.51( no accounts maintain)