there is no such requirement for maintaining books for tuition fees

NO need of filing return when Income below Exemption limit for Individuals.

It is a separate issue that filing of return is not manadtory and maintenance of records are also not required.

But I wish to know which will be the ITR Form for this purpose. Will it be ITR for salaried assessee like SARAL.

Regards,

ITR 4 under teaching profession......

Tution Income should be treated as an professional income & it should be shown in ITR 4 & if such income eceeds Rs 120000/- then it is necessary to keep the accounts.

Books of accounts is compulsory, only when the limit prescribed under section 44AA exceeded. 

Tution income is not to be treated as income from other sources. It is professional income.

 NO need to mentain any books of a\c , if it is below exemption limit .

thanks, for replying...

But it is new for this topic that tuition income is a professional income. In the section 44AA, where it is written that tuition income is professional income and should be considered under section 44AA...