Which expenses can freelancers claim in India? Home-office rent, internet, laptop depreciation, travel, software — with new Act section numbers and worked examples.
44ADA is now Section 58 of the Income-tax Act, 2025. Freelancers in listed professions can declare 50% of receipts as profit, skip books and audit, and file ITR-4 — up to Rs 75 lakh for digital receipts.
Section 44ADA lets freelancers pay tax on just 50% of their receipts. It sounds like an easy win. But is it always the better choice? Not necessarily. Table of Contents Toggle Quick Recap: How 44ADA Works Example 1: When 44ADA Wins Clearly Example 2: When Regular Filing Wins Example 3: The Borderline Case The 50% …
If you are a freelancer in India, there is a good chance you have heard about Section 44ADA. It is one of the most useful tax provisions for independent professionals. But many freelancers do not fully understand how it works, who can use it, and what the catch is. Table of Contents Toggle What Is …
44ADA presumptive tax for freelancers (now Section 58): pay tax on 50% of receipts, no books needed. Eligibility, limits, and how it works in 2026.