• Tax for freelance teacher

Hi,
Please help regarding the following queries

Can a freelance teacher claim fuel and hotel expenses incurred while travelling to different places for teaching? 
Currently coaching centres is deductingTDS under 192B. Isn't TDS should be deducted under 194J instead of 192B?
Which return to filed?
Also, can 80C deductions be claimed in addition to fuel and hotel charges?
Asked 5 years ago in Income Tax

If you are a salaried employee at the coaching centre then they might have deducted your TDS under section 192 and there is no section as 192B in income tax. What is the rate at which they have deducted your TDS.

If you are a freelancer teacher and if that's your main business you can claim fueld and other expense against your tuition fees.

Yes you can claim 80C deduction in addition to fuel and other expense. 80C deduction is totally different from business and other incomes.

You need to file ITR 4 if this is your only income.

If you need any help in filing you can contact me over phone call or mail.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo
CA, Jaipur
4265 Answers
96 Consultations

5.0 on 5.0

Hi

How iss your agreement with the coaching institutions executed? They are treating your income to be a salary income. In such case, you'll have to file ITR 1 and deductions shall be in accordance with Form 16 issued by the institution.

If your income is considered to be a professional fees, TDS should be deducted under 194J. If so, you will have to file ITR 3. Such travelling and hotel expenses shall be allowed as deduction. 

Deduction under chapter VIA like 80C, 80D etc can be claimed in both the above cases.

Lakshita Bhandari
CA, Mumbai
5687 Answers
908 Consultations

5.0 on 5.0

Dear Sir,

 

Hope you are doing well !!

 

Yes, it should be deducted u/s 194J.

 

You can take the benefit of the presumptive taxation scheme u/s 44ada.

 

For professionals, Government has introduced a new scheme of presumptive taxation (Section 44ADA), under which professionals can file their return declaring 50% of their gross receipts (which must be up to ₹50 lakhs) as income, and after deducting section 80 deductions, professionals need to pay tax on balance total income. 

 

 

Payal Chhajed
CA, Mumbai
5188 Answers
288 Consultations

5.0 on 5.0

Yes, it should be 194J then.

You need to file ITR 3. You cannot opt for presumptive taxation.

Lakshita Bhandari
CA, Mumbai
5687 Answers
908 Consultations

5.0 on 5.0

Yes, they will have to deduct TDS u/s 194J.

 

Yes, ITR 3 is applicable.

 

 

Payal Chhajed
CA, Mumbai
5188 Answers
288 Consultations

5.0 on 5.0

Yes they should deduct TDS under 194J.

Yes you need to file ITR 3

Naman Maloo
CA, Jaipur
4265 Answers
96 Consultations

5.0 on 5.0

Hi,

- Yes you can claim the fuel and hotel expenses incurred by you while travelling to different places for teaching.

- TDS should be deducted u/s 194J.

- It is better to file ITR-3 with complete balance sheet and Profit & Loss account.

- Yes, deduction u/s 80C are available in addition to fuel and hotel charges.

 

Thanks

Vivek Kumar Arora
CA, Delhi
4825 Answers
1030 Consultations

5.0 on 5.0

Hi

If TDS is deducted under 192B,then you can not claim expenses,as TDS is deducted under salary head. ITR 1 to be filled in this case and 80 C deductions can be claimed.

 

Yes you can ask coaching center to appoint you as professional /consultant and deduct tds under 194J. Then you declare income as business income and you will be eligible to claim expenses.

 

 

Hope it helps

 

Swati Agrawal
CA, Mumbai
1146 Answers
7 Consultations

5.0 on 5.0

Hi,

 

Yes, TDS is required to be deducted u/s 194J.

 

ITR 3 to be filed.

Karishma Chhajer
CA, Jodhpur
2450 Answers
29 Consultations

5.0 on 5.0

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