Section 44ADA

sec 44ADA since it's a profession income

I think. teacher. is not in list of profession , please confirm .

No presumptive tax benefit to teachers.
Sec. 44AD is only for businesses.
Sec. 44ADA is only for specified professions which does not include teaching profession.

I think,
Section 44ADA is applicable to only specified professional covered under section 44ADA.

Teachers are not covered in specified professions U/s 44ADA

It can be treated as business income and can opt for section 44AD

as in general, to teach students it does not require any professional degree in private tutions

The word "profession" is a term capable of very broad meaning and would encompass a variety of occupations. A person having skill, experience and competence in a line of work can be regarded as professional. It does not necessarily connate a qualification conferred by a recognized university or a course of study.

Thus teaching as such is also a profession, not business.

but as per law, Income from private tution is not covered in the defination of Profession.
So the Sec.44ADA is not applicable here.

So while filling the IT Retutn, Its covered u/s 44AD.

AT ANIRUDH

Not every person having skill, experience and competence in a line of work can be regarded as professional , as businessman also have set of knowledge and skills in his business but he can not be regarded as professional

In case of private tutions person having ability to teach can teach any student, consider the case of person teaching students of 9th or 10th std., he is not required to have any professional knowledge and can employ number of teachers to teach students and his tution may have turnover say 50 lakhs in a year then he can not be treated as professional it will be treated as business

 

Dear Rakesh,

As per S. 2(13) of the Income Tax Act, 1961, unless the context otherwise requires, the term “business” includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture.

Where, in case of private tuitions, do u see any trade, commerce or manufacture?

can you please explain 

what is 'trade', 'commerce', 'manufacture' and adventure or concern in the same