House wife earning income from Home Tuition

[Sreenath]

For an house wife who earns Rs.25000 per month by taking Home Tuitions. For filing income tax which ITR should be used. Some people says ITR 1 can be used and few people tells ITR 2 to be used for Income from Other Sources. Some say it is an business/ profession income so to use ITR 3.

Please clarify which ITR has to be used for this tuition class income. Thanks in advance.

AI Summary

Professional income from home tuition and the correct income tax return form under presumptive taxation rules.
Income from home tuition is discussed as professional income arising from teaching services. The commentary states that ITR-1 and ITR-2 are not suitable, and that ITR-3 is the appropriate return under the head Profits and Gains from Business or Profession. It also refers to presumptive taxation under section 44ADA and notes a conflicting view that teaching profession is not covered under section 44AA(1), in which event ITR-3 is treated as the only option.