Chartered Accountant
249 Points
Joined September 2009
In pgbp, two types of income has been taxed: one from business and other one is from profession.
Tuition income can't come under business.. because it's a service not sale.
In Income tax tuition is not a professional activity. there is a list of persons whose income is considered under the professional income like CA, CS, advocate. and only such income which they earn from these profession not from other income
So in neither case tuition income can't be considered in PGBP.