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Kolluru Gowri

As seen in: Economic and Political Weekly
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Articles

Taxing Gig Worker Incomes in India

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By Kolluru Gowri, C S Shylajan
| Economic and Political Weekly Verified
Issues and Policy Challenges The expansion of the gig economy has created taxation and compliance challenges due to blurred distinctions between employment and self-employment. Existing provisions such as Sections 194O, 194M, and 44ADA remain poorly aligned with platform-based work, leading to compliance burdens, inconsistent tax treatment, and limited social protection. Recent policy discussions, including those by NITI Aayog, have proposed simplified filing and clearer worker classification.
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