Infrastructure and engineering
Project postings, site allowances and a consulting job on the side can turn a salaried return into a mixed one. Here is how the pieces are treated and what to check.
In short
Site and transfer allowances, several Form 16s and consulting income on the side.
Who this is for
Site, transfer or project allowances usually form part of your salary and are taxed with it. What your Form 16 shows is what the return starts from.
Moving between projects or companies means more than one Form 16. Your return has to bring them together.
Fees for design, supervision or advice are professional income. Under section 44ADA you can declare 50% of your receipts as income without keeping books, while receipts stay within ₹50,00,000, or ₹75,00,000 when cash receipts are within 5%.
Tax that a client deducts from your fees shows against your PAN and is credited when you file.
With professional income, ITR-1 is not available. TaxCare picks the form your records need.
A figure in a Form 16 should match what your employer reported to the department.
Above the limit, books of account are needed and the return moves to a Tax Expert if you need that.
Salaried returns are due by 31-Jul-2026. If you have business or professional income, the date is 31-Aug-2026.
If your consulting receipts include income that no rule classifies, or you are registered for GST, a verified TaxCare Tax Expert files the return. The price is shown before you book.
See Tax Expert servicesOpen the filing guide that matches the way you earn.
Salary from one or more employers, with TDS, interest and deductions.
Consultants, doctors, designers, developers — presumptive income under section 44ADA.
Presumptive business or professional income under 44AD, 44ADA or 44AE, up to ₹50,00,000.
Salary and employment
Form 16 is the TDS certificate your employer gives you for salary. Learn what Part A and Part B show, which lines matter when you file, and how to check Form 16 against your AIS and Form 26AS.
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Salary and employment
A salaried person needs Form 16, the AIS and Form 26AS or Form 168 to file. Learn how salary income is worked out, which form and regime to choose, what to check against the department's records and how to finish by e-verifying.
4 min readUpdated 26-Oct-2026
Salary and employment
If you worked for two or more employers in the tax year, you add the salary from each Form 16, check that the tax deducted is enough, and claim the standard deduction only once. Here is the step-by-step.
4 min readUpdated 26-Oct-2026
It is generally part of salary and shows in your Form 16. Check the figure there.
Not under section 44ADA while receipts stay within the limit and you declare the presumptive rate.
Both. The return adds them and credits the tax each employer deducted.
Several employers in a year, stock-based pay, assets abroad and a choice of regime.
Delivery, driving and content income: business or salary, presumptive tax and refunds.
Capital gains on shares and funds, F&O and intraday, dividends and losses.
Salary, pension, perquisites and retirement benefits for public-sector staff.
Salary with perquisites such as concessional loans, commission income and interest.
Sign in with your mobile number. TaxCare fetches your records from the Income Tax portal and shows what it finds before you file anything.