Can I claim part of laptop expenses that I bought before generating income?

As a freelancer, you can claim depreciation on a laptop purchased before generating income, but the method depends on your tax filing scheme. If you file under the presumptive taxation scheme (Section 44ADA), your income is generally considered 50% of your gross receipts, and no specific expenses or depreciation can be claimed separately. However, if you file under ITR-3, you can claim depreciation. While Section 44ADA offers exemption from audits, maintaining personal records of transactions is advisable, especially if your turnover exceeds certain limits, to support your tax filings.