One of my friend is about to file ITR for FY 21 - 22. On downloading the Form 26AS, he found that the TDS deducted from his commission payments by one of his principle, has been shown under Section 194I(b) - Rent on other than Plant and Machinery, instead of section 194H. My friend does not own a house. The auto populated ITR form is showing the said amount as Income from house property. Shall we make it as "Zero" under the head "Income from house property " and add that amount with commission income ?
CAclubindia
