Question 1

What is Section 194J and why are clients deducting 10%?

Accepted Answer

Section 194J is the standard provision under Indian Tax law governing 'Fees for Professional or Technical Services'. When a company hires you as a student freelancer for coding, UI design, copywriting, or video editing, they are legally mandated to deduct 10% TDS (Tax Deducted at Source) on payouts exceeding Rs. 30,000 annually.

Question 2

Can college students legally claim a 100% TDS refund?

Accepted Answer

Absolutely! TDS is a temporary withholding tax. If your overall annual income is below the taxable exemption threshold (Rs. 7,00,000 under the New Regime), your final tax liability is zero. By filing a zero-income tax return (ITR-1), you receive every single rupee of the deducted TDS back into your bank.

Question 3

Is it safe for students to file an Income Tax Return (ITR)?

Accepted Answer

Yes, filing a zero ITR is completely legal and actually builds a healthy financial credit score (CIBIL history) early in life. It acts as an official income verification document which is highly useful when applying for education loans, student credit cards, or international study visas.

Question 4

How many months back can we claim our pending TDS?

Accepted Answer

You can only file and claim TDS refunds during the official e-filing window of that specific Assessment Year (typically between April and July 31st following the financial year's completion).

Freelancer TDS Refund Estimator

1. Configure Freelance Income

2. Step-by-Step ITR Refund Guide

Download Form 26AS

ITR e-Filing actions

Frequently Asked Questions