It return for housewife.

If she is taking tuition privately then the income from such tuition will be considered as income from business. Though she has an income(Rs.110,000/-) which is less than basic exemption limit (Rs.200,000/-)  there is no need to file income tax return. If u desire u can file a return stating the said income in ITR - 4 which will be useful if u are going for a loan in future.

Regards

CA Karthikeyan.V.S

She may include income from other sources as well e.g; interest from saving a/c etc................

Whether she has to attach any document and maintain any types of books?

Dear Amit,

No need to attach any documents when you file returns through online.  For your case there is no need to file the return for your wife, since it falls well below the tax limit for woman.  I do not know your purpose of filing.  If you want to take any loan it will help you, but the income must be a real one, and you should make the proof for the business with bank statements.