Tds u/s 194c

In September 2017, My brother's friend took a sum of rs. 2 lakhs from him. He transferred the money from his account. After 10 days he returned 1.65 lakhs . This money came to my brother's account through neft from a company (after deducting tds 1% u/s 194c) . He took my brother's pan number. Now while filling income tax return we found this in his form 26as, (tds.     rs. 1650 credited in his account .) My is doing his PG in a hospital and getting 6.7lakh (as stipend) total income from salary. Whether he needs to show income from other sources in respect of the above transaction in his return?