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Income from tuition fee

Sandeep Kumar (37 Points)

16 July 2019

Can I opt presumptive income scheme U/S 44ADA.
Which ITR form should I file.
Please help.

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15 Replies

Pratik Surve (Assistant Professor ) (571 Points)
Replied 16 July 2019

Yes, You can and ITR 4 need to file.

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Suresh Thiyagarajan (Student) (3986 Points)
Replied 16 July 2019

1. Conducting Tuition has not expressly given u/s 44AA but from a plain reading conducting tuition is also a profession and presumptive taxation should be covered under sec 44ADA.
2. ITR-4 needs to be filed for tuition income.
Please correct me if the above interpretation has an alternative view.

Om Goyal (445 Points)
Replied 16 July 2019

I feel tuition is not covered in persumptive Taxation as per Definition,

further no Business HEAD CODE shown in in Itr-4.

I would like to have more Expert Opinions on it pl.

jatinder kaur (155 Points)
Replied 16 July 2019

if income received from tuition fee is below 2.5lac in that case can we file ITR1, & Show tuition fee in other income colume in descripttion , we can fill income from tuition fee
waiting for expert opinion

Radhe Shyam (Article) (111 Points)
Replied 16 July 2019

I thought tuition fees is not a professional service, It may fall under other service category and you can opt presumptive income u/s 44AD.

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jatinder kaur (155 Points)
Replied 16 July 2019

some of the experts told me , tuition income is your part time income so you can file itr-1

so now, confused which file to be filed

Radhe Shyam (Article) (111 Points)
Replied 16 July 2019

yes you can show it as your part time income under other source and file itr-1.

Suresh Thiyagarajan (Student) (3986 Points)
Replied 16 July 2019

1. I have given the above answer based on my own logic. The overall point in introducing the presumptive taxation scheme is to benefit the small taxpayers from various compliance burden and maintenance of books of accounts. And Conduction Tuitions is one such profession. If the Department neglects the Tuition profession then it would totally nullify the introduction of the scheme.
2. The word used in sec 44ADA is any other profession as notified by the board. So, such other profession shall also be included by the board through its offical notification. However, there is no clear notification up to my knowledge where they have specifically provided Tuition as a part of the profession for the purpose of sec 44ADA.
3. Maybe for the reason that a person conducting tuition need not maintain of books of accounts unlike profession of doctors, engineers and other professionals who are required to maintain and keep the track of expenses and income as specified under the act.
4. But if the department has not included the same or there is no specific notification in relation to the same then sec 44ADA will not be applicable to the person receiving tuition income.
Please correct me if the above interpretation has an alternative view.

abhishek tiwari (CA) (79 Points)
Replied 16 July 2019

File ITR 4

haresh hemani (8 Points)
Replied 16 July 2019

Term fees can be add as tuition fees ???

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jatinder kaur (155 Points)
Replied 16 July 2019

i think there should be debate for filing itr when source of income is tuition fees, coz nobody is clear on this topic

Avtar Singh (363 Points)
Replied 16 July 2019

Gentlemen simply file ITR 4.It's not a professional income rather it's Business income. So you should show it u/s 44AD.Go ahead. CODE will bel17006 or17007.

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Om Goyal (445 Points)
Replied 16 July 2019

Prof Code 17007/17006 does not appear & cannot be Auto Filled in Itr-4 in Presumptive tax when u click for filling Business Code ,

instead , Itr-3 may be filled instead of itr- 4, where Business code 17007 can be Auto selected.

up to 2.5 Lakh no books Rqd