TAX CONSULTANT
143 Points
Joined June 2011
As you have mentioned Tution Income, it is Profession
Your Income 12000 x 12 = 144000
You can claim Expense for this Income and deduct it from your Tution Income
If it is above 120000 then maintain books of Accounts
You will have to file ITR 4 because Proffesison Income must file ITR 4