Clarification on income from tution

Tax queries 424 views 2 replies

Kv

Manager

59 Points Posted on 29 March 2026

Dear Sirs,

I am filling ITR1 and show the income from Tutions that I take under PART B GROSS TOTAL INCOME , B3 under "Any other" . I would like to know if i can show any expenses incurred due to taking tuitions like printing the materials for taking tutions , travel expense to travel to tution center to reduce my overall taxable income.

i don't own the class , I just get paid for per hour class and it is not a consistent monthyl income as this is handwriting improvement classes for students and if there are enough students then i get called to take class.

regards

Replies (2)

Quick Summary

Tuition income may be reported as Income from Other Sources if occasional, or as Professional Income if conducted regularly. Expenses cannot be claimed in ITR-1. To claim expenses or use presumptive taxation under Section 44ADA, consider filing ITR-3 or ITR-4, subject to eligibility.

Aashok FC Advisory

Finance Compliance Consultant

1030 Points Posted on 30 March 2026

Tuition income should ideally be shown as professional income (PGBP), not “Other Sources”.
Expenses cannot be claimed in ITR-1, but can be claimed if you switch to ITR-3/ITR-4.
Best practical option: use Section 44ADA (ITR-4) for simplicity and tax efficiency.

Tax Garden

Tax Consultant

790 Points Posted on 01 June 2026

Tuition income and which ITR form to pick are two separate questions, and they are connected.

If tutoring is occasional or part-time (not your main profession), it falls under income from other sources and goes in Schedule OS of ITR-1 or ITR-2. No expense deduction is allowed in ITR-1 for this.

If tutoring is your primary or significant income source (you run it like a profession), it is professional income and you will need ITR-3 or ITR-4 (Sugam). ITR-4 is available if you opt for the presumptive scheme under Section 44ADA , 50% of receipts is treated as profit, no need to maintain detailed expense records.

Two things to check before deciding:
- What is your total annual tuition income?
- Is this your only income or do you also have salary?

This [ITR filing document checklist for AY 2026-27](https://taxgarden.in/resources/itr-filing-document-checklist-ay-2026-27) has a form-selector section that helps with mixed income situations.