Digital economy · Apps & SaaS
Affiliate marketing income: multiple platforms, one ITR
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Facts
Affiliate income (Amazon Associates, Flipkart affiliates, CJ, ShareASale, foreign networks) is taxable as commission income, business income at slab rate.
Provisions and law
- IT Act, Sec 26 (old 28) | Sec 393 (old 194H
Analysis
TDS on affiliate commissions: Indian companies paying commission (Amazon India, Flipkart) deduct 5% TDS under Sec 393, Income-tax Act 2025 (old Sec 194H). Foreign affiliates (Amazon US, ShareASale) pay without TDS, you report the income and pay tax in India. GST: If your affiliate commission income from Indian companies exceeds ₹20L: GST registration, 18% GST on commissions earned. For foreign affiliate programs: export of service, 0% GST with LUT. Expense deductions: Website hosting, domain, email tools, SEO tools, content costs, all deductible from affiliate income.
Conclusion
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