09 April 2017
Tuition fees income is comes under Income from profession since it is involve technical and professional knowledge, you can file ITR-4 to disclose the same. you can claim the related expenses also.
Incase the tuition fees is not regular one and its minimum then you can show as other income
11 April 2017
There is no specified exemption limit for tuition fees. but over all individual exemption limit of slab Rs.2.50 when gross total income apply