Clarity is definitely needed for crypto taxation in India but until then there's no need to pay 30% flat tax if you are earning crypto through a job.
We have this amazing thread from webtricks which shows how tax can be calculated for crypto income from a job as well as trading and investments.
I understand that earnings from freelancing can be classified as business income, but in many cases, these individuals are freelancers who do not establish a formal company or open a business account in India. If they convert their earnings to fiat currency and transfer them to their savings accounts, they will fall under the applicable tax slab. However, if they receive payments in USDT, they would only need to pay TDS and file their returns.
Many here in this discussion thread have pointed out the need for clarity regarding taxation, and I agree, as there are numerous gray areas. For instance, you are only taxed if you are engaged in spot trading, not in futures trading. Although TDS is still applicable, as a trader, you are not necessarily subject to the general tax laws regarding cryptocurrency trading in India.