Find
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.
ITR
Salaried job plus freelance foreign income
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Provisions
Sec 44ADA, Income-tax Act 1961 (now Sec 58, Income-tax Act 2025); Sec 115BAC, Income-tax Act 1961 (now Sec 202, Income-tax Act 2025)
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.
Close
- Report salary from Form 16 (now Form 130)
- Report freelance receipts under Sec 44ADA
- Decide the regime before the due date
- File ITR-4 or ITR-3
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