Answer

1. F

   Facts

   Salary is taxed under the salary head and freelance income under business or profession. If conditions are met, you can file ITR-4 with Sec 44ADA for the freelance part; otherwise ITR-3.

2. P

   Provisions and law

   • Sec 44ADA, Income-tax Act 1961 (now Sec 58, Income-tax Act 2025)Resident professionals with receipts up to ₹50 lakh (₹75 lakh if cash receipts are within 5%) can declare 50% of receipts as income
   • Sec 115BAC, Income-tax Act 1961 (now Sec 202, Income-tax Act 2025)New tax regime is the default; business filers opt out by Form 10-IEA by the due date
3. A

   Analysis

   Having business income changes how regime switching works; you can switch away from the new regime only through Form 10-IEA by the due date, and switch back once. Example: salary ₹12 lakh and freelance receipts ₹6 lakh give total income of about ₹14.25 lakh under the new regime after the ₹75,000 standard deduction on salary. Check your employment contract allows outside work.

4. C

   Conclusion

   1. 1Report salary from Form 16 (now Form 130)
   2. 2Report freelance receipts under Sec 44ADA
   3. 3Decide the regime before the due date
   4. 4File ITR-4 or ITR-3

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.