Income from commercial property

one of my client is getting rent from commercial property. it is the only source of income for him.
he is paying electricity, security, water and maintenance charges etc. from his rental.
corporate companies are hired the ware house they are paying all above a long with rent and deducting the TDS U/s 194IB.

Now, my question is that he can file ITR 3 as business income?

Thanks in advance.