Tax Planning Guide

Income-tax planning for high-earning freelancers

From Section 44ADA to capital gains, plan tax with a complete view of your income and investments.

44ADA Coverage

Up to ₹75L

Rebate Window

Up to ₹7L (new)

Advance Tax Cycle

Jun-Sep-Dec-Mar

1) Section 44ADA fundamentals

Section 44ADA lets eligible professionals declare 50% of gross receipts as presumptive profit, reducing bookkeeping complexity.

FY 2025-26 update: turnover limit can go up to ₹75 lakhs (subject to low-cash receipt conditions).

2) Wealth-linked tax decisions

RSU/ESOP reporting: foreign holdings may require Schedule FA compliance.
Capital gains: STCG/LTCG treatment should be aligned with your business income plan.
Crypto/VDA: taxed at flat rates, with limited offset options.

3) Old vs New regime snapshot

Feature	Old Regime	New Regime
Slab rates	Higher (up to 30%)	Lower progression
Deductions (80C/HRA)	Available	Largely unavailable
No-tax rebate level	Up to ₹5L	Up to ₹7L

4) Advance tax discipline

Freelancers must manage tax payments proactively. Under 44ADA, you need to pay 100% of your estimated tax by March 15 in a single installment. Failure to do so attracts interest under Section 234B (1% per month on the shortfall) and Section 234C.

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