India: mileage, vehicle expenses and tax records
Regular books or presumptive rules
How the local rules work
Business-income filing has regular and eligible presumptive routes. Eligibility depends on the activity and the applicable tax year; presumptive rules are not a universal mileage allowance.
What to keep
Keep gross receipts, platform statements, expenses and journey records. Match your filing approach to the relevant financial year and assessment or tax year.
What the odometer message means
The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.
80% business · 20% personal
12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.
Avoid this mistake
Do not choose a goods-carriage provision solely because you drive for work. Passenger rideshare and delivery activities need their own eligibility check.
Prepare your records in Free Mile Tracker
- Select your country and the correct reporting period.
- Review each trip and distinguish business from personal driving.
- Add dated odometer readings and keep supporting expense documents.
- Export your records and compare them with platform statements before filing.
Official guidance
Income Tax Department: source for this guide
Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.