Income tax form

Q 1. Is the income from tuitions taxable? Which ITR Form to use?

Yes, income from tuition is taxable. If tuitions is the only profession... then Income from tuition will be her main source of income and taxable under the head “Income from Business/Profession”. In this case, your wife shall have to file ITR 3. (or she may file ITR 4-SUGAM if presumptive scheme opted u/s 44ADA)

However, if she is in receipt of any other main source of income like salary income, house property income or income from other business and in addition to she was also giving tuitions, then such tuition income will be taxable under the head “Income from other Sources”.  In this case, your wife may have to file ITR 2. 

Q 2. Is your wife required to file Income-tax return?

If the income from home tuitions as well as from all the other sources is more than Rs. 2,50,000 in the whole financial year, then she may be required to file Income-tax return.

E.g. – Say, her income from home tuitions is Rs. 1,50,000/-, and also receives Rs.2,50,000 from various other sources like salary, FDs..., then her total incomes sums up to Rs. 4,00,000 which is more than basic exemption limit. Only then, the need to file your Income-tax return arises.