The official ITR-4 instructions linked below list business code 17006 for coaching centres and tuitions. Verify the available classification in the utility for the assessment year you are filing. The nature-of-business code describes an activity; it does not by itself decide your tax scheme or return form.
Choose the code that matches the actual activity
Use a description consistent with what you do, and keep the tuition business name and receipt records consistent. Do not use an unrelated code solely to obtain a preferred presumptive rate. If your services combine tutoring with other activities, obtain advice about reporting them.
44AD and 44ADA are conditional schemes
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Section 44AD concerns eligible businesses and eligible resident taxpayers, subject to exclusions and turnover conditions. Section 44ADA concerns specified professions. Being an educator does not automatically make the 50% professional-income scheme applicable. Check eligibility before using either scheme.
An illustration is not a final tax bill
A conditional Section 44AD profit illustration can help organise receipts. It cannot decide tax liability, audit requirements, GST treatment or ITR-4 eligibility. Do not describe a deemed business-profit percentage as a flat tax on UPI payments.
Prepare these records
- Tuition receipts split by payment mode, including all cash and bank credits.
- Refunds and discounts with references to the original payment.
- Outstanding fees kept separate from money actually received.
- Expense documents, other income details and prior-year filing information for your adviser.
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Official references
https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/file-itr-4-sugam-online
Checked 30 October 2026. The code reference is an official historical instruction; confirm it in the current assessment-year utility. For the conditions applicable to your filing year, use current department guidance and qualified advice.
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