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Is it possible to Exempt the Amount Received under 194H for a Salaried Person?

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One of my Colleague booked one plot in one gated community in FY 2018-19, due to some reasons later he had cancelled it. The Builder Credited the amount in FY 2019-20 under 194H.

As 194H is Commission or Brokerage, but the amount he received is not commission.

Is there any possibility to Exempt the Same Amount in this year.
Replies (3)
Explain more
What he received is amount what he paid, but the builder mentioned it as 194H
I had already replied in PM


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