TL-GIG
Earnings and Tax for Gig Workers and Agents
Riders, drivers, sellers and agents: the tax on what you earn, the TDS already cut, and the refund you can claim.
You need: What you earned this year and how
Sample: A delivery rider who earned ₹4.8 lakh, all by UPI. Switch to “Use my own numbers” to run it on yours.
₹4,800 refund waiting
Your earnings had ₹4,800 TDS cut, but your tax is ₹0. File your ITR to get the difference back.
Income you declare
₹28,800
Business (44AD): 6% of digital receipts and 8% of cash, so at least ₹28,800 is declared as profit. No books needed.
Presumptive is simpler and fine for you.
TDS and GST
Contract payment to an individual (drivers, riders, delivery): 1.0% TDS (194C), about ₹4,800 a year. It shows in your Form 26AS and you get it back by filing your ITR if your tax is lower.
No registration needed yet: limit is ₹20 lakh.