Income to be declared under which for perquisites u/s 194R from Co. - Income Tax

A dealer went to foreign trip on scheme purchases from company. And company has done TDS u/s 194R . Books of accounts are not maintained and ITR is required to filed u/s 44AD of Income tax act, 1961 . Perquisites received from company (Foreign trip) to be shown under which head of Income - Business Income or Other Sources?