Report global freelance income in ITR, register for GST if eligible, and claim foreign tax credit for taxes paid abroad.
This infographic details the tax rules for Indian residents earning freelance income from foreign clients. Such income is taxable as business or other income. GST registration is required if turnover exceeds the threshold; exports are zero-rated. Claim foreign tax credit by filing Form 67 and report all payments in the correct ITR form. Maintain invoices, contracts, and payment records for compliance and audits.