Received notice from training institutes

Though she did not attend the classes, it is deemed that she is studying in the institute and you have to pay the fees. 

She got admitted to the course through the institution by paying 50% fees and agreed to pay balance fees during the course time.

But now she has stopped attending the course on her own hence it can be considered as breach of contract.

Try to settle the matter amicably because you may not be able to get relief legally through legal forum if you want to challenge the demand.

For consultancy income that is irregular, it's preferable to file ITR-3 (Income Tax Return-3) for the following reasons: 1. _Business income_: ITR-3 is meant for individuals and Hindu Undivided Families (HUFs) with business income, which includes consultancy income. 2. _Irregular income_: ITR-3 accommodates irregular income, such as freelance or consulting work, which may not have a fixed schedule or regular payments. 3. _Expenses and deductions_: ITR-3 allows you to claim expenses and deductions related to your consultancy work, which can help reduce your tax liability. 4. _Audit and scrutiny_: ITR-3 is more likely to be selected for audit and scrutiny, which can provide an opportunity to explain and justify your income and expenses. While ITR-1 (Sahaj) is a simpler form, it's meant for individuals with income from salary, house property, and other sources, but not business income. ITR-4 (Sugam) is for presumptive taxation, which might not be suitable for irregular consultancy income. Consult a tax professional or chartered accountant to ensure you're filing the correct ITR form and taking advantage of applicable deductions and expenses.