FBR randomly picks up people for audit. I'm a freelancer too on Upwork & I file my returns. But the concern here is how to proof income for exemption in case of an audit. I asked 2 lawyers, one of them said PSEB and sole proprietor registration is necessary. Another lawyer who is a friend in our circle suggested me to avoid all this. He said it is almost 'Aa bayl, mujhe maar' wala scene. He said continue as you're doing right now & not to worry about.
My main concern is the PRC as well, how to get them & what is considered an authentic PRC.
So FBR said, no need to register as Sole Proprietor & no need to get business account, and no need to register with PSEB either.
And my friend lawyer suggested the same as FBR did.
If only someone can clear my confusions & concerns in the event of an FBR audit & about PRCs as well, and if any PSEB codes are needed to be added on PRC, I don't really know, super confusing.
But I agree, some lawyers will suggest you to register sole proprietor just to get some money from you.