How are creators taxed in India?

Individuals with business or profession income file ITR-3 if they have income from business or profession and cannot use ITR-1, ITR-2 or ITR-4 (assessment year 2026-27).

Sources: Income Tax Department: Returns for individuals with business or profession income, AY 2026-27

Checked against the official source on October 6, 2026.

A resident individual with total income up to ₹50 lakh whose business or professional income is computed on a presumptive basis (sections 44AD, 44ADA or 44AE) can file ITR-4 (Sugam). The department says its page is a general overview and points to the Income Tax Act for full rules.

Sources: Income Tax Department: Returns for individuals with business or profession income, AY 2026-27

Checked against the official source on October 6, 2026.