Perfect ITR

I assume that you are asking whether the activity you are doing should be classified as - business or profession?

If the above is your question, there is this case that draws a distinction between business and profession:

"Dy. CIT v. Dr. Daljit Singh Eye Hospital (P.) Ltd. [2002] 77 TTJ (Asr. - Trib.) 550"

"The word 'business' is a word of wide import. The expression business, though extensively used in taxing statutes, is a word of definite import. In taxing statutes, it is used in the sense of an occupation or profession which occupies the time, attention and labour of a person, normally with the object of making profit to regard an activity as business there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport of pleasure. The person carrying on business in a particular commodity must depend upon the volume, frequency, continuity and regularity and the transaction must ordinarily be entered into with a profit motive.

On the other hand, "profession" involves idea of occupation requiring special knowledge and skill, usually advanced education, on the basis of some special learning and there should be some special qualification of a person, apart from skill and ability which is required for carrying any activity, which can be considered as "profession". This can be by having education in particular system either in college or university or it may be even by experience. The word "business" on a wider interpretation can include within its scope 'profession' for the purpose of the Income-tax Act."

Hence, if what you are doing is something that requires special skills and knowledge, then it would be right to classify it as a profession. Else, one may have to call it a business.