Income tax

In my opinion, It falls under B & P as its proffessional income

Treatment of Income depends upon nature of business activity performed by the Assessee.

If Assessee's main business / profession is to provide Tuition / Coaching class to students

than his / her Tuition fees income will be treated as Income from Business and Profession and charged u/s 28 of Income tax Act, 1961

Alternatively, the same income can be treated as Income from Other Sources and charged u/s 56 of Income Tax Act, 1961.

Regards,

Yatrik Jobanputra

Treatment of Income depends upon nature of business activity performed by the Assessee.   If Assessee's main business / profession is to provide Tuition / Coaching class to students than his / her Tuition fees income will be treated as Income from Business and Profession and charged u/s 28 of Income tax Act, 1961   Alternatively, the same income can be treated as Income from Other Sources and charged u/s 56 of Income Tax Act, 1961.

agree with yatrik

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