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Bhupender Aggarwal (Querist)
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07 March 2018 My brother have income from Tution fee Rs.350000/- and Commission on sale Rs,300000/- After expenses net Income Rs.575000/- can he file ITR u/s 44AD

Vikash2

Vikash2 (Expert)
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07 March 2018 Commission Income - Specifically excluded from the Sec 44AD, also it is not covered in 44ADA - Hence, the answer is NO.
Tuition Fee Income - From your facts, it looks like, that the income may not be regular & its from home tuition & accordingly it should be income from other sources. You can claim it as business income, if you have proper training centre, staff, doing some expenses, than your justification to consider it as business income & 44AD may be viable, else, it can be a question of litigation.

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