Income Tax

As  per  section 44 AA of  the Income tax act 2017  , if your Income (profit)   from Business & profession exceeds  250000/- (two lacs fifty thousand )  or turnover / gross receipts exceeds 2500000/- (twenty five lac )  he has maintain  books of accounts . 

Since tution income is covered under head income from business or profession, u will have to file itr-3

Babul is it done under a banner.
hv u declared ur income in the past.

You can opt for presumptive taxation under 44AD and get rid of maintenance of books of
account. This will be taxable under business /Profession income.

You file ITR 4
Under this you have to show minimum 8% OR 6% (if digitally or cheque receipts) on Gross Receipts of tuition income. OR actual net tuitions income ----- whichever is higher.

Note that you mentioned 6 lakhs as your net income. And hence you consider gross figure.
------
Banner or Past declaration are not determining factors and hence irrelevant.
-------