Self-employed: expenses and mileage · India
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · India
Can self-employed people use mileage rates?
A sole trader deducts costs under their own tax regime; an employee reimbursement rate does not automatically confer the same deduction. Keep a business log and separate private use. Do not combine a simplified method with deduction of costs it already covers.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- CBDT · Income-tax Act 2025 / Rules 2026
Act 2025 · transition / Rules 2026
- India Code · CGST Act, article 17 · édition du 11/06/2026
Version / période indiquée dans la source · consultation 04/10/2026
- India Code · CGST Act, article 36 · édition du 11/06/2026
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.