INCOME TAX · INVESTMENTS AND CAPITAL GAINS
Freelance Income and Section 44ADA: Who Qualifies and How It Works
Check the ₹50 lakh/₹75 lakh receipt limits, specified-profession rules, 50% presumptive income and the mistakes freelancers should avoid.
By Vyapar Setu Online | Investments and capital gains · 26 October 2026
Income Tax learning series · Investments and capital gains · Article 23 of 27
A freelance invoice does not automatically qualify for section 44ADA. First identify what work you actually do. Then check your business structure, residency and receipts before choosing presumptive taxation.
Year guide: Numerical limits, examples and familiar section numbers in this article refer to FY 2025–26 / AY 2026–27 under the Income-tax Act, 1961, unless stated otherwise. Income from 1 April 2026 belongs to Tax Year 2026–27 under the Income-tax Act, 2025, with corresponding provisions and numbering. Check the year before applying a rule. Official transition guidance.
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