Hi @9_kumar
Considering your income situation, it has salary income from the firm in Delhi and freelance income from the US. Both of these incomes are taxable under the head “Income from Salary” and "Income from Business & Profession, hence making you file ITR 3.
If you have this income for FY 2023-24, you are required to file the return by 31st July 2024. Also, since your estimated tax liability in the FY exceeds ₹10,000, you will be required to pay advance tax every quarter. Here’s a Advance Tax Calculator
You will also be able to calculate your tax liability using this tool.
In case your income is for FY 2022-23, the due date to file the return was 31st July 2023. Since the date has passed, you can still file a belated return till 31st December 2023 along with a late penalty fee.
Here’s a read about Belated Return u/s 139(4).
In case of freelance income, you can claim expenses incurred to do the job from the income.
Here’s a read about Income Tax for Freelancers & Professionals : Guide - Learn by Quicko
Hope this helps!