HI!
IN MY OPENION
IF PRIMARY WORK OF YOUR WIFE IS TUTION, THEN THE WORK WILL FALL UNDER THE DEFINATION OF VOCATIONAL ACTIVITY AND CHARGABLE TO TAX u/s 28 (PGBP) AS THE WORD BUSINESS INCLUDES PROFESSION.
IF TOTAL RECEIPTS FROM SUCH BUSINESS IF MORE THAN Rs 120000 PER YEAR SHE IS LIABLE TO MAINTAIN BOOKS OF ACCOUNTS u/s 44AA OF THE ACT.
IF RETURN OF AY FOR WHICH NOTICE WAS ISSUED WAS FILED u/s 44AD THAN SECTION 44AA IS NOT APPLICABLE.
NOW COME TO THE DOCUMENTS TO BE SUBMITTED IN RESPONSE TO NOTICE u/s 143(2)
1) READ THE NOTICE CAREFULLY IF ONLY ASKS TO FILE RETURN (IF NOT FILED EARLIER) THAN SIMPALLY FILE THE RETURN.
2) IF NOTHING IS MENTIONED THAN ALL THOSE DOCUMENTS WHICH CAN PROOVE THAT THE MONEY WAS ACTUALLY EARNED AND CORRECTLY REPORTED TO THE INCOME TAX DEPARTMENT. LIKE TUTION FEE RECEIPTS, BANK STATEMENT, BOOKS OF ACCOUNTS ETC.
THANKS
BEST OF LUCK