Answer

1. F

   Facts

   Sec 44ADA applies only to specified professions. Content creation is not clearly listed, so many creators treat their income as business under Sec 44AD, or keep books and file ITR-3. The right choice depends on the nature of the work.

2. P

   Provisions and law

   • Sec 44AD (now Sec 58)Presumptive business income at 6% of digital and 8% of other receipts for eligible businesses
   • Sec 44ADA (now Sec 58)Presumptive professional income at 50% of gross receipts
   • Sec 194R (now Sec 393)TDS on benefits or perquisites from business, such as free products
3. A

   Analysis

   Income from AdSense, brand deals and affiliate links is generally business income. Under 44AD, digital receipts of ₹30,00,000 would mean income of at least ₹1,80,000 at 6%. Free products received from brands can be taxable and may carry TDS. Foreign income like AdSense from a foreign entity is still fine in ITR-4 if you have no foreign assets. Take advice if your work looks more like a technical or film artist profession.

4. C

   Conclusion

   1. 1List income streams: ads, brand deals, affiliates, products received
   2. 2Decide between 44AD, 44ADA and regular books
   3. 3Report TDS and any Sec 194R items
   4. 4File by 31 August for non-audit business

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.