Answer

1. F

   Facts

   Content creation is not a listed profession under Sec 44AA(1), so Sec 44ADA is not clearly available. Many creators use Sec 44AD (now Sec 58) at 6% of digital receipts, or regular books.

2. P

   Provisions and law

   • Sec 44AD, Income-tax Act 1961 (now Sec 58, Income-tax Act 2025)Presumptive business income at 6% of digital or 8% of other turnover, up to ₹2 crore (₹3 crore if cash receipts are within 5%)
   • Sec 44ADA, Income-tax Act 1961 (now Sec 58, Income-tax Act 2025)Resident professionals with receipts up to ₹50 lakh (₹75 lakh if cash receipts are within 5%) can declare 50% of receipts as income
   • Sec 28, Income-tax Act 1961 (now Sec 26, Income-tax Act 2025)Profits and gains of business or profession are taxable
3. A

   Analysis

   The choice affects tax a lot. Example: AdSense and sponsorship receipts of ₹30 lakh, all digital; under Sec 44AD income is at least ₹1.8 lakh (6%), while books might show ₹12 lakh after actual expenses. Declaring 6% invites questions if your costs are low, so declare a realistic figure. A creator acting in films or ads may fall under film artist, a notified profession.

4. C

   Conclusion

   1. 1List your income streams: ads, sponsorships, affiliate
   2. 2Decide between Sec 44AD, 44ADA (if film artist) or books
   3. 3Declare a realistic income
   4. 4Report foreign receipts in rupees
   5. 5File ITR-4 or ITR-3

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