Is your influencer income a profession or a business?

Content creation income is taxed as business/profession income at slab rate. The classification affects two things: presumptive taxation and TDS rate.

If "profession" (Sec 58, Income-tax Act 2025 (old Sec 44ADA) eligible): Only if content creation falls under a notified profession. Freelance writers, performers, and artists are listed, but social media influencers specifically have not been notified. Most influencers file as business income (ITR-3 or ITR-4). TDS received: When an Indian brand pays you for a collaboration, they deduct TDS at 10% under Sec 393 (old Sec 194J; professional services) or 2% under Sec 393(1) Table Sl. No. 6(i) (old Sec 194C; advertising/marketing). This TDS appears in your Form 168 (old Form 26AS) and is credited against your tax liability. Books of accounts: If your income exceeds ₹1.5L in any of the 3 preceding years, you must maintain books under Rule 46 (old Rule 6F). Many influencers don't, creating risk in a notice scenario.