Zero CA confusion. Learn how to declare only 50% profit under Section 44ADA, export video editing and software services at 0% GST via LUT, and write off your MacBooks without fear of tax notices.
Deemed Taxable Income under Section 44ADA
On foreign client revenue with an active LUT
Annual digital gross receipt threshold (FY 24-25)
Designed specifically for micro-entrepreneurs who get paid in INR or USD, face TDS deductions, and want peace of mind.
Letter of Undertaking (LUT) filing, SAC code selection, zero GST export rules, and knowing when the ₹20 Lakh threshold applies to you.
Save massive tax with presumptive taxation, write off MacBooks, cameras, and internet bills, and know whether to choose ITR-3 or ITR-4.
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Actionable, step-by-step breakdowns reviewed by tax professionals and written in clear, simple language.
Complete walkthrough on filing FORM GST RFD-11 before the new financial year begins to continue exporting services without paying upfront GST.
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Step-by-step guide to verifying Form 26AS/AIS and claiming excess TDS deducted by domestic clients during your ITR filing.
Deep dive into claiming partial home office rent, electricity, and broadband utility bills legally under the Income Tax Act.
Essential clauses every freelance agreement must have to satisfy tax authorities regarding business proof and commercial intent.
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Don't charge 18% GST to your US and European clients. Learn how Form GST RFD-11 allows 0% tax export of services with mandatory FIRC inward remittance rules.
Understanding Section 32 asset depreciation: 40% on computers, software subscriptions, Wi-Fi bills, and how the half-year 180-day rule impacts your deductions.
Pick the wrong ITR and receive a Section 139(9) defective notice. When is ITR-4 allowed, and when do US stocks or F&O trading force you into ITR-3?
Stop losing 4% to 5% on currency conversion markups. We compare transaction fees, auto-FIRC generation, and direct bank transfer speeds.
Clients cut 10% TDS from your invoices? Learn how to verify credits in AIS/26AS and get refunds credited to your bank account after filing your ITR.
Know what the Income Tax Department allows when you file under regular P&L (ITR-3) vs Presumptive 44ADA (ITR-4).
| Expense Category | Claim Status | Legal Basis & Limits | Documentation Required |
|---|---|---|---|
| MacBook, Laptops & Workstations | ✓ 100% Allowed | Section 32 (40% annual depreciation rate) | GST Tax Invoice in business/personal name |
| Home Broadband & 5G Mobile Bill | ⚡ Partial (50%-75%) | Proportionate business usage claimed under Section 37(1) | Monthly telecom bills with payment receipts |
| Software (Adobe, Figma, ChatGPT, Hosting) | ✓ 100% Allowed | Revenue business expenditure under Section 37(1) | Invoice with GSTIN (or foreign receipt) |
| Cameras, Lenses & Mics (Video Creators) | ✓ 100% Allowed | Plant & Machinery depreciation (15% rate) | Purchase invoices and serial number proof |
| Food Delivery (Zomato/Swiggy during work) | ✗ Not Allowed | Treated as personal expenditure (Disallowed) | N/A (Do not claim to avoid tax penalty) |
| Co-Working Space Membership (WeWork, etc.) | ✓ 100% Allowed | Office rental expense under Section 30 | Monthly membership invoice with GST |
Join 12,000+ Indian creators who save hours during tax season. Download our ready-to-use Excel expense tracker, sample zero-rated GST export invoice template, and step-by-step LUT filing checklist.