Skip to content
TaxCare

File your ITR as a freelancer or professional

Under section 44ADA you declare 50% of your receipts as income and keep no books. TaxCare fetches the receipts and TDS your clients reported, and files the form your income needs.

In short

Consultants, doctors, designers, developers — presumptive income under section 44ADA.

Due date with business or professional income, no audit
31-Aug-2026
Receipts limit for section 44ADA
₹50,00,000

Is this you?

  • You earn fees as a consultant, doctor, designer, developer or other professional
  • Your receipts for the year are within ₹50,00,000 (₹75,00,000 if mostly digital)
  • Clients deducted TDS on your fees
  • You'd rather not keep detailed books of accounts

Key figures for Tax Year 2025-26

Taken from the same rule tables the TaxCare app files with.

Due date with business or professional income, no audit
31-Aug-2026
Receipts limit for section 44ADA
₹50,00,000
44ADA limit when cash receipts are within 5%
₹75,00,000
Share of receipts declared as income under 44ADA
50%

How TaxCare handles it

Only what the app does today — nothing promised for later.

  1. Your records, fetchedOnce your PAN is connected, TaxCare pulls your AIS, TIS and Form 26AS or Form 168 straight from the Income Tax portal.
  2. Receipts the department already seesBusiness and professional receipts reported against your PAN, with the TDS on them, come from your AIS — so what you declare matches what the department has.
  3. Presumptive income under 44ADADeclare 50% of your gross receipts as income, with no books to keep, while receipts stay within ₹50,00,000 — or ₹75,00,000 when cash receipts are within 5%.
  4. Both regimes, worked outYour tax is calculated under the old and the new regime on your own figures. You see the difference before you choose.
  5. The right form, from your dataTaxCare works out whether you file ITR-1, 2, 3 or 4 from what your records show — and tells you the reason when it moves you up a form.
  6. A Tax Expert when you need oneIf your return has something self-filing doesn't cover, hand it to a verified TaxCare Tax Expert from inside the app. The price is shown before you book.

What you need

Most of your figures are fetched for you. Keep these ready.

  • Your PAN, linked with your Aadhaar

  • Your Aadhaar-linked or portal-registered mobile, for the OTP

  • Your professional receipts for the year, and how much came in cash

  • Year-end figures: cash in hand, money owed to you and by you, and stock

  • Challans for any advance or self-assessment tax you paid

  • A bank account in your name, validated on the Income Tax portal, for the refund

  • How to file ITR for YouTubers and creators

    Creator income from YouTube, brand deals and sponsorships is taxed as business or professional income. Learn how presumptive taxation (50% under 44ADA), ITR-3 and ITR-4, TDS from brands, and the dates work.

    5 min readUpdated 26-Oct-2026

  • How freelancers file ITR

    Freelancers are taxed on professional income. Most can choose a presumptive scheme that treats half of receipts as profit and files ITR-4, or keep books and file ITR-3. Learn the limits, TDS credit, advance tax, due dates and records to keep.

    4 min readUpdated 26-Oct-2026

  • How to file ITR for consultants and freelancers

    A consultant can file ITR-4 under the presumptive scheme (50% of receipts as income) if receipts are within the limit, or ITR-3 with books. Learn the limits, due dates, what to keep and how to pick.

    4 min readUpdated 26-Oct-2026

See all guides on this topic

Questions, answered

What is section 44ADA?

A simpler way for professionals to pay tax: you declare 50% of your gross receipts as income, with no expense details or books, as long as receipts are within ₹50,00,000 — or ₹75,00,000 when cash receipts are within 5%.

My receipts are above the limit. What now?

Then you file ITR-3 with your actual income and expenses, and your accounts may need an audit. You can hand this to a TaxCare Tax Expert from the app.

I have a salary and freelance income. Which form?

Salary with presumptive professional income usually goes in ITR-4. TaxCare works it out from your records and tells you which form and why.

Do I have to pay advance tax?

If the tax left after TDS crosses the advance tax threshold, yes. If you missed it, the interest is worked out and added to what you pay before filing.

Your receipts are on the portal. Let's file them.

Your first return with TaxCare gets 25% off. The fee follows your income: free up to ₹1,00,000, then from ₹49 — never more than ₹1,499.

File your ITR