Salary received by contractual teacher

1914 views 4 replies
Salary received by contractual teacher in an educational institution will be chargeable under which head of income?
Replies (4)

Did they deduct any TDS.??   if yes under which section they have deducted ??? if it is 192 then income from salaries and if it is 194J then income from business or profession. for this you can see your form 26AS.

Or else if you get Form 16 then it is Salary income or Form 16A then it will come under business or profession head.

Normally it will come under the head of salaries.

Contract employee means there is no employer and employee relations , so Income will be under business and profession , can file ITR4 or ITR 3 .TDS should be deducted under 194 J of I T Act,
Total taxable income

Total income received
Less - Expenses incurred for the purpose of
earning this income
Total taxable income .
Income under salary
If you are not getting benefits of HRA , Leave travel allowance , leave encashment , no deduction under pension scheme ,and only get fixed income , then as a contact employee you can also file under 44ADA as profession , ITR4 . or as per my 1 st reply . for salary employer employee relations is required this my opinion ,wait for others opinion also .

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details