Income from tuitions

You can select " No Account Case " even in ITR-4 and then accordingly enter the required Amounts Such as Gross Receipts , Gross Profit , Expenses , Net Profit , Debtors , Creditors , Stock in trade and Cash Balance.

You can tell relative to Maintain a register of students( row head ) month wise ( column head ) and he can write date on which fees received below that. So you can accordingly estimate the income. He can keep a file for expenses. Every bill of printing and stationery etc to be filed and Monthly Summarise the expenses. I hope this will solve. 80 U deduction also available on fulfilment of certain conditions and availability of certificate.

He may file ITR-4. He may collect contract notes from the broker and compute short term capital gains from share trading.

thanks Raj and mihir for reply.