vinujaglan.com · Founder's official site 
Income sources and their tax
| Source | Treatment |
|---|---|
| YouTube AdSense (paid by Google Asia Pacific) | Business income; generally export of service for GST |
| Brand collaborations from Indian brands | Business income; 18% GST once registered; brands deduct TDS |
| Products and trips received free | Taxable benefit; 10% TDS under 194R above ₹20,000 a year |
| Affiliate commissions | Business income; TDS may apply |
| Super Chat, memberships | Business income |
US tax withheld by Google
Google withholds US tax on earnings from US viewers. Submitting tax info and claiming India–US treaty benefits generally limits it to 15% of US-viewer earnings; without tax info it can be up to 24% of total earnings. Claim the US tax as foreign tax credit in India by filing Form 67 before your return.
Expenses you can claim (with books)
- Camera, lights, laptop and phone — depreciation
- Editing software, music licences, internet
- Editors, thumbnail designers — deduct TDS if limits are crossed
- Travel for shoots, studio rent
Presumptive option
Content creation is not a ‘specified profession’ for most creators, so 44AD (6% of digital receipts) can be used if turnover is within ₹3 crore. Creators who are film artists may use 44ADA. Many full-time creators save more by keeping books and claiming actual expenses.
Common mistakes
- Ignoring products received under 194R
- Not claiming credit for US withholding
- Treating channel income as hobby income
Frequently asked questions
Once total receipts cross ₹20 lakh, yes — even if AdSense qualifies as an export. With an LUT, you charge no IGST on it.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
