Clarification on income from tution

• 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.

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.