Income Tax For Architects

Architects are professionals trained in the art and science of building design. They develop the concepts for structures and switch those concepts into images and plans, which eventually may become homes, office buildings, and other facilities. Their work involves quite just the looks of a structure. Architects are required to pay revenue enhancement to the govt regarding the income they receive by affecting their profession. They earn their income through a spread of means and every method is related to a distinct method of taxation


An Entry Level Architect with but three years of experience earns a median salary of ₹3.5 Lakhs p.a. A mid-career Architect with 4-9 years of experience earns a median salary of ₹9.8 Lakhs annually, while a Senior Architect with 10-20 years of experience earns a mean salary of ₹26.1 Lakhs p.a. Architects can earn their living during this field through methods like starting an architectural firm and becoming their boss, by providing consultancy services or by joining an architectural company. supported the sort of setup, the income and taxation will be divided into three categories as below:

Individual Architect

Individuals who earn their living by being an employee of a corporation aren’t necessitated to keep up accounting records or books. TDS (Tax Deducted at Source) should be deducted from the staff for income from head salary and if they file their returns, it might be quite sufficient to satisfy the wants of a private. Also, no extra expenses are going to be allowed as a deduction from the salary, apart from those included Under Section Section 80C to 80U.

Architecture Firm

  • People who render professional services by playing the role of a consultant in partnership firms, joint ventures, LLP (Limited Liability Partnership) and firms have to maintain their Books of Accounts, as per section 44AA of the tax act, 1961.
  • The deductions available within the case of partnership firms are for all direct expenditures, which incorporates the salary drawn by the architect, maintenance expenditure (which pertains to the housekeeping expenditure), and indirect expenditure which is for payment of building on a lease, and house rent charges.
  • Of the above-mentioned kinds of professional services rendered, LLP is popular within the recent era, because it’s cost-effective and therefore the capacity for growth is immense because it allows unlimited partners.

Presumptive Taxation

  • There are cases wherein there’s no necessity to take care of a bill register or an inventory of consumables if the gross receipts within the previous year don’t exceed Rs.5000000. A tax audit report needn’t be filed if the income isn’t but 50% of the gross receipts.
  • In case the taxpayer has opted for a presumptive income scheme, no books of accounts have to be maintained, as specified under Section 44ADA, but advance tax should be paid by such professionals in one installment.
  • Advance tax applies to professionals every quarter, but if their tax payment relies on the presumptive taxation scheme, the complete amount must be remitted by March 31st each year.
  • If an architect’s gross receipts exceed Rs.50 lakhs every year, then they’re prone to undergo a tax audit under Section 44AB. Tax audits are usually conducted by a professional accountant.


  • Architects can claim deductions through sections 80C to 80U always Insurance premiums, tuition fees for their children, fixed deposit, and investment firm for a maximum of Rs. 1,50,000 p.a.. additionally to the current, they’ll claim deductions for medical and insurance policies up to a maximum limit of Rs.25,000, which is Rs. 30,000 for senior citizens.
  • Other deductions allowed for architects include any salary paid to other employed architects, rent payable for the office, fees for attending seminars or conferences, internet, and telephone charges, stationery, maintenance, and housekeeping charges; and if the architect works from home, portions of rent and electricity charges shall even be deducted.

Income Tax Form

Income Tax For Architects

As far as filling out taxation forms is concerned while filing the returns, architects who work as individuals in an exceedingly company and earn a salary are subjected to replenish ITR-1. it’s ITR-4 for architects who render professional services in partnership firms.

Due Date for Filing

Architects who are required to induce their books audited must file their tax returns within September 30th, and people who aren’t necessitated to satisfy this obligation must file their returns by the 31st of July.