As a UK freelancer with income from foreign clients and no registered company, you're facing a common tax query. While ITR-4 is often suggested for professional income under presumptive taxation, official guidance states it's not suitable for income earned outside India. Therefore, ITR-3 is likely the more appropriate form to use for your situation.
15 November 2021
Which ITR form to fill as an Individual Freelancer with income from foreign clients? I don't have a registered company/proprietorship or GST number.
15 November 2021
The ITR-4 instructions, as per the incometax website says that, [3.A.(e.)] "This Return Form should not be used by a person who has income from any source outside India."