Possible tax exemption components for free-lancer trainer

For income from business/profession, profit-loss accounts needs to be maintained. And all expenses incurred in running business/freelancing like internet, phone, electricity bills, computer purchase etc can all be deducted from income to compute total profit. There is no upper limit on business expenses. You should have valid receipts/invoice and payment records for these expenses.

Income tax would only be applicable on profits and on such income tax deduction would be applicable if saving is done under 80-C, 80-D etc sections.