In Detail Explanation of how to file the income from online tutoring according to the Income Tax, 1961. Thorough explanation is required with the nuances of the exact way to be followed to file the return with regards to income from online tutoring. Please mention whether the income from online tutoring can be filed on the basis of presumptive income tax rates and whether income from online tutoring is covered under the presumption income activities purview of the Income Tax Act, 1961.