Calculate the tax already paid via TDS, and accordingly arrive at your tax liability for the year.
Do not declare them under Income Tax.
'The professional or the freelancer needs to pay taxes from his pocket first and then wait for payments from his clients.'
If the spouse is the guarantor of husband's business loans, banks can hold her liable for default. Here are ways to ring-fence her assets.
Unless they have capital gains or assets abroad, most individuals will need to file ITR-1 or ITR-2A.
This taxation applies to all types of transfer of property.