Daily routine of office work may not be everyone’s cup of tea. Some people like the flexibility and independence to working from anywhere, so that they can pursue their other interests, or they simply like to avoid a tedious routine. Freelance work suits them and they can work from the comfort of their home, a café, a scenic out-of-the-city location, or a coworking space. The Covid pandemic-hit sectors have led to an increase in the number of freelance professionals in the past two years. Those who are new to this method of working must remember that tax rules will apply to them as well. Moreover, along with the changes in the periodicity or quantum of income, the applicable taxation rules may also be different from earlier. Here are a few points to consider.