Filing ITR for Tution income online
File your ITR or Learn about taxability of tution income, applicable ITR form, tax rates, how to save taxes, Documents required and how to file ITR. Contact us to know more!
- ITR filed by CA
- Get ITR in 1 hour
- ITR filing for last 3 years also available
If you are earning from private tuition, even on a small scale, it is important to report that income in your Income Tax Return. Many tutors assume that cash income or informal teaching does not need to be declared, but the Income Tax Department treats tuition income as business income under the head “Profits and Gains from Business or Profession.” Filing ITR not only keeps you compliant but also helps build financial credibility for loans, credit cards, and visa applications. In this guide, we explain how to file ITR for tuition income, the right ITR form to us and the benefits of proper reporting.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
What is an ITR?
An Income Tax Return (ITR) is a form that individuals and entities use to report their income, expenses, deductions, and taxes paid to the government. It is a crucial document for ensuring that taxpayers fulfill their legal duty to report their financial activities for a financial year from April 1st to March 31st.
Taxability of Tution income
Tuition income earned on full time basis as primary source of income, whether through private home tuitions, online tutoring, or coaching centers, is classified as “Income from business or profession” as per income tax act. Tutor can claim expenses and arrive at a taxable income.
Individuals who offer tutoring services on a part-time basis, in addition to their primary job, must report their tutoring income as “Income from other sources”.
Expenses Related to Tuition Services
Educational Materials: Tutors can deduct the cost of books, educational software, and other teaching aids required for their lessons.
Supplies and Equipment: This includes stationery, whiteboards, projectors, and other tools necessary for conducting classes.
Internet and Communication Costs: Since many tutors conduct sessions online, expenses related to internet usage, phone bills, and other communication tools can be deducted.
Travel Expenses: For tutors who travel to students’ homes or coaching centers, travel expenses such as fuel, public transport fares, or even the depreciation of a vehicle used primarily for tuition purposes can be claimed.
Workspace Costs: Tutors who operate from a home office can deduct a portion of their rent, property taxes, and utility bills proportionate to the space used exclusively for tutoring.
Maintenance and Repairs: Any maintenance, repairs, or improvements made to the home office space can also be deducted.
Depreciation: If a specific area of the home is used regularly and exclusively for tutoring, depreciation of that portion of the home may be claimed as a deduction.
Courses and Certifications: Fees for courses, workshops, and certifications that enhance the tutor’s skills and knowledge are deductible.
Professional Memberships: Subscriptions to educational journals, professional memberships, and online resources relevant to tutoring can also be claimed.
Is teaching under 44AD or 44ADA?
Section 44ADA applies exclusively to professions listed under Section 44AA(1) of the Income Tax Act. Since teaching is not among the specified professions under Section 44AA, Section 44ADA is not applicable in this case. However, if the income is not categorized as salary, it can be treated as business income, allowing the taxpayer to claim the benefits of Section 44AD.
Is Coaching classes a profession or business?
Since computer job work and income from coaching are not categorized as specified professions under Section 44AA(1) of the Income Tax Act, they do not qualify for the provisions of Section 44ADA. Instead, such income is classified as business income under the Act.
Under Section 44AD, taxpayers can opt for the presumptive taxation scheme, which simplifies income reporting for small businesses. According to this provision:
- You are required to declare a minimum of 8% of your total turnover or gross receipts as your income.
- This applies to eligible businesses with a turnover of up to ₹2 crores.
For your tuition income, classified under Coaching Centres and Tuitions (Code: 17006), ensure accurate calculation of gross receipts to comply with this requirement. By adopting the presumptive taxation scheme, you can simplify your tax filings and reduce compliance burden.
What are Deductions and exemptions available to tutors?
Deduction under Section 80C for investments in LIC, PPF, ELSS, NSC, tuition fees paid for children, etc. upto Rs 1,50,000
Deduction under Section 80D for health insurance premium paid for self and family
Deduction under Section 80TTA for savings bank interest up to Rs 10,000
Deduction under Section 80E for interest paid on education loan
Deduction under Section 80GG for rent paid, if not receiving HRA
Business-related expenses like internet, books, stationery, electricity and rent of classroom space
Depreciation on assets like laptop, printer, furniture used for teaching
Deduction under Section 44AD (if opting for presumptive taxation) – 8% or more of gross receipts assumed as income, rest is treated as expense without maintaining books
Income tax rates for tutors
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
Is filing ITR for Tution income required?
No, ITR filing is not required if your income from all sources including tution income is below the basic exemption limit of Rs. 2,50,000 under Old regime or Rs. 3,00,000 under new regime.
But even though it is not compulsory, it is highly recommended as it helps in building financial history, serves as income proof for applying for loan, credit card, Visa.
Which ITR form is applicable for tution income?
Tuition income is treated as income from business under the head “Profits and Gains from Business or Profession”. If you are providing private tuition services as an individual, the applicable ITR form depends on how you want to report your income. If you choose to declare income under the presumptive taxation scheme under section 44AD (where 8% or more of gross receipts are treated as income), then ITR-4 is applicable, provided your total receipts do not exceed Rs 2 crores in the financial year. If you maintain books of accounts or your gross receipts exceed the prescribed limit, then you must use ITR-3. Choosing the correct form depends on the nature and scale of your tuition activity.
Benefits of ITR Filing for Tution income
- Helps prevent late fees and interest by filing within the due date
- Required for obtaining personal, home, or business loans and insurance policies
- Acts as valid proof of income for visa applications and government tenders
- Enables carry forward of business or capital losses to future years
- Helps in reporting income legally and avoiding tax notices
- Useful for maintaining financial track record with Income Tax Department
- Helps in future financial planning and creating a valid financial history
- Prevents issues during scrutiny or mismatch in Form 26AS or AIS
Process of ITR filing for Tution income
Step 1: Log in to Income Tax Portal
Go to www.incometax.gov.in/iec/foportal/ and log in using your PAN and password.
Step 2: Start Filing Return
Go to e-File > Income Tax Return > File Income Tax Return.
Step 3: Select Assessment Year
Choose the relevant assessment year. For income earned in FY 2024-25, select AY 2025-26.
Step 4: Choose Filing Mode
Select Online as the filing mode and continue.
Step 5: Select Status
Choose Individual as your status and proceed.
Step 6: Choose the Correct ITR Form
Use ITR-3 if you maintain books of accounts and your tuition income is considered professional income.
Use ITR-4 if you want to declare income under the presumptive taxation scheme (section 44AD) and your gross receipts are within Rs 2 crores.
Step 7: Enter Income Details
Go to the Income Schedule (Schedule BP in ITR-3 or Presumptive in ITR-4).
Report your tuition income under “Income from Business or Profession”.
If opting for presumptive taxation, declare 8% or higher of gross receipts as income.
Step 8: Add Deductions
Enter eligible deductions under Chapter VI-A like 80C, 80D, etc. if applicable.
Step 9: Verify Tax Details
Review TDS details from Form 26AS or AIS. Enter any advance tax or self-assessment tax paid.
Step 10: Review and Submit
Cross-check all entries, preview the return and submit the ITR.
Step 11: e-Verify the Return
After submission, complete e-verification using Aadhaar OTP, Net Banking or EVC options.
Step 12: Download Acknowledgement
Download the ITR-V acknowledgement as proof of filing.
What is the Due date of filing ITR for tution income?
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
What happens if ITR is not filed?
Penalty under Section 234F for late filing
Inability to claim TDS refund
Losses cannot be carried forward
May receive income tax notice or scrutiny
No legal proof of income for loans or visas
Missed opportunity to correct errors through revised return
Risk of prosecution in case of willful default
Trouble in government or professional registrations
Looking for help?
If you are earning from private tuition and need help with accurate ITR filing, A R Dhorajiya & Co. is here to assist you. Whether you choose the presumptive scheme under section 44AD or need to report actual income with proper books, we ensure correct form selection, error-free filing, and timely compliance. Reach out today for hassle-free ITR filing for your tuition income.
Contact us today at +91 9769647582 for a consultation or to get started with your ITR filing
Frequently Asked Questions
Income from tuition fees is taxable under Income from Profits and Gains of Business or Profession if:
The individual is engaged in teaching as a regular activity or profession (e.g., private tuition, coaching classes).
The tuition is provided systematically with an intention to earn profit.
However, if tuition is not a regular activity and is more of a side income (i.e., not carried out systematically as a business), then it may be taxed under Income from Other Sources.
Yes, tuition teachers in India are required to pay income tax if their annual income exceeds the Taxable income limit after rebate which is Rs. 7 lacs for New tax regime for FY 24-25, Rs. 5 lacs for Old tax regime and Rs. 12 lacs for New tax regime for FY 25-26.
Home tuition income is considered business income, so the appropriate ITR form depends on how the income is reported. If you opt for the presumptive taxation scheme under Section 44AD, where you declare 8% or 6% or more of your gross receipts as income and your total receipts do not exceed ₹2 crores, you can file ITR-4 (Sugam). If you maintain books of accounts and report actual income and expenses, then you must file ITR-3.
Yes, a tuition teacher is considered self-employed if they offer tutoring services independently and earn income directly from students without being employed by a school or institution. Since they work on their own terms, manage their schedule, and are responsible for their income and expenses, they fall under the category of self-employed for income tax purposes.
Income from coaching classes is taxable under the head “Profits and Gains of Business or Profession” if the activity is carried out regularly with the intention of earning income. Whether it is a sole proprietorship, partnership, or even an individual running private classes, such income is considered business income and must be reported accordingly in the income tax return.
What our clients say
Recieved ITR Certification in less than 3 hours for a affordable cost.
Highly recommended.
With Warm Regards
Arvind Mishra
Many appreciations with thanks,
Dr.Gautam Makwana
Transparent communication,
Happy with the outcome.
Thank you!
RECOMMENDED
All Services across Bharat
- Income tax
- GST
- Business registration
- Accounting
- Audit
- ROC filings
- Certificates
- Project report or CMA data
