Regarding filing of ITR-4 Form

This discussion clarifies which Income Tax Return (ITR) form to file for income earned from teaching at coaching centres. The consensus is that if TDS has been deducted under Section 194JB, treating the income as business income, then ITR-4 is the appropriate form. However, if the coaching centre has treated the income as salary and deducted TDS under Section 192, then ITR-1 would be required, though this is considered less likely for professors.