On the freelance side, keep in mind that USDT is treated just like regular professional income. You’ll need to report it based on the INR value at the moment it hits your wallet. Just include it in the business income section of your ITR and pay tax according to your slab.

My suggestion is: Start a log of the INR rates for every payment now, so you aren't scrambling at tax time. It’s worth running it all by a CA just to be 100% safe.

Bitcoin mining requires a specific ASIC hardware configuration, which makes it difficult owing to the high cost of electricity and initial setup expenses.
Cloud mining is still quite popular because it is inexpensive up front. Because of service fees, cloud mining frequently yields poorer returns.