# ITR for Freelancers & Consultants > ITR filing for freelancers is filing your income tax return for professional or consulting income, usually under Section 44ADA (50% presumptive profit) in ITR-4, or with books in ITR-3. It is meant for freelancers, consultants, creators, developers, designers and professionals paid by Indian or foreign clients. At ITR Filing Online (itrfilingonline.in), a tax expert prepares and files your ITR for Freelancers &. URL: https://itrfilingonline.in/itr-for-freelancers Turnaround: 1–2 working days Contact: +91 99111 46650 (call/WhatsApp), go@itrfilingonline.in ## About If you earn by providing your skills to clients, whether as a developer, designer, doctor, architect or consultant, your income is taxed as profits and gains of business or profession. There is no employer, no Form 16 and no standard deduction, so you must calculate your own income, check TDS credits and pay advance tax. Returns for FY 2025-26 are filed under the Income-tax Act, 1961. The new Income-tax Act, 2025 applies from tax year 2026-27. Who needs this service Freelancers paid by Indian clients who deduct TDS. Consultants and developers paid from abroad, directly or through platforms. Salaried people who also earn from side projects. Professionals deciding between the presumptive scheme and full books of account. Key rules and figures Section 44ADA: specified professionals, such as legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration and information technology, can declare 50% of gross receipts as profit. The limit is ₹50 lakh, or ₹75 lakh when cash receipts are within 5% of total receipts. Freelancers whose work is not a specified profession may need a different route, such as section 44AD or regular books. We check this first. TDS: Indian clients usually deduct 10% under section 194J on professional fees, 2% on technical services, or 1% or 2% under section 194C on contract work. Advance tax: payable if tax after TDS is ₹10,000 or more. Under 44ADA, the full amount can be paid by 15 March. Otherwise it is due in four instalments, and interest of 1% per month applies under sections 234B and 234C. Foreign receipts are taxable for residents and must be converted to rupees. Common mistakes we see Declaring only the TDS-covered receipts and leaving out foreign payments. Showing less than 50% profit under 44ADA without keeping books. Ignoring advance tax and paying heavy interest at the end. Not matching receipts with GST returns where registered. How our expert handles it We list your receipts from invoices, bank statements and platform reports. We check whether 44ADA, 44AD or regular books suits your work and numbers. We match every TDS entry in Form 26AS and AIS and compute tax under both regimes. We file the return and send reminders for next year’s advance tax. A simple example Anjali is a software consultant. In FY 2025-26 she received ₹30,00,000, all through her bank: ₹12,00,000 from Indian clients and ₹18,00,000 from a client abroad. Under section 44ADA, her profit is 50%, or ₹15,00,000. Under the new regime, tax is ₹20,000 on the ₹4 to ₹8 lakh slab, ₹40,000 on ₹8 to ₹12 lakh, and ₹45,000 on the next ₹3 lakh at 15%, a total of ₹1,05,000. With 4% cess of ₹4,200, tax is ₹1,09,200. Indian clients deducted 10% TDS on ₹12,00,000, which is ₹1,20,000. So she is due a refund of ₹10,800 once the return is processed. ## What is covered - **44ADA eligibility**: Profession, receipts and cash limits checked. - **TDS & refund**: 194J TDS matched from 26AS and claimed. - **Foreign clients**: Upwork, Fiverr, direct USD/EUR payments reported correctly. - **Advance tax**: One instalment by 15 March under 44ADA. ## Benefits - **Tax on 50% only**: Presumptive scheme when you qualify. - **No books**: Lower compliance and cost. - **TDS back**: Excess TDS refunded to your bank. - **Year-round help**: Advance tax and GST questions answered. ## Documents required - PAN and Aadhaar - AIS / Form 26AS (TDS) - Invoices or a total of receipts for the year - Bank statements - Foreign remittance advice / platform statements - GST returns (if registered) ## Process 1. **Book & talk to an expert** — You request a callback or message us on WhatsApp. We understand your income sources in a 10-minute call. 2. **Share documents** — Send Form 16, AIS/26AS and proofs on WhatsApp or email. We tell you if anything is missing. 3. **We prepare your return** — We reconcile AIS and 26AS, compare the old and new regime and prepare the computation. 4. **You review & approve** — You see the final tax, refund and every figure before anything is filed. 5. **Filed & e-verified** — We file on the official portal and help you e-verify with Aadhaar OTP. You receive the ITR-V and computation. ## FAQs ### Do freelancers get the ₹75,000 standard deduction? No. The standard deduction is only for salary and pension income. Freelance income is business or professional income, so instead you either claim actual expenses with proper books, or use section 44ADA, where 50% of receipts is treated as expenses automatically. If you also have a salary, the deduction applies to that part only. ### Do freelancers need GST registration? GST registration is required when your aggregate turnover of services crosses ₹20 lakh in a year, or ₹10 lakh in certain special category states. Export of services counts in this turnover but is zero-rated, usually under a Letter of Undertaking. Registration is separate from income tax, and your ITR figures should match GST returns. ### What happens if a freelancer does not pay advance tax? You still have to pay the full tax before filing, along with interest. Section 234B charges 1% per month if less than 90% of tax was paid by 31 March, and section 234C charges 1% per month on short instalments. Under 44ADA, paying everything by 15 March avoids most of this interest. ### How do I show income from Upwork, Fiverr or foreign clients in my ITR? Report the gross amount billed to clients as professional receipts, converted into rupees, and not just the amount that reached your bank after platform fees. Keep platform statements and bank credit advices or FIRCs as proof. Under 44ADA, the 50% deemed profit already allows for platform charges and other expenses. ### Can I declare less than 50% profit under section 44ADA? Yes, but then you cannot stay fully presumptive. If you declare lower profit and your total income exceeds the basic exemption limit, you must maintain books of account and get a tax audit under section 44AB. This makes sense only when your genuine expenses are much higher than half your receipts. ### Why did a client deduct TDS under section 194C instead of 194J? Section 194J covers professional and technical fees, while 194C covers contract work such as content, advertising or production. The client decides based on the nature of work. Either way, the TDS appears in your Form 26AS and is credited against your final tax. Any excess comes back as a refund after filing. ### Can I use section 44ADA if I also have a salary? Yes. Salary is taxed under its own head with the standard deduction, while freelance receipts can be offered under section 44ADA if you qualify. Both incomes are added together to find your tax slab. TDS from your employer and from clients is credited in the same return, and advance tax may still apply. --- ITR Filing Online is a brand of TaxCaller India LLP (LLPIN AAQ-7388).