Reporting side earnings as income

make a working as follows:

Gross earnings from tutions

Less: expenses(eg telephone,bank charges, net charges, dep on laptop, books etc)

Add other income income eg bank interest etc

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If the net amount crosses 250000/-, then file return in ITR 4 after taking deductions u/s 80C, 80TTA etc

As the same is income earned is Casual Income in Nature the same can be shown under the Income From Other Sources but the only distadvantages is you cannot claim any expenditure under these head.

The same can aslo be shown under head Income from Profession and the expenditure related can be Claimed.