05 March 2013
A person earns from teaching online courses through various online platforms on which TDS is deducted by them. He wants to show his income under the head 'Profits and gains from business or profession' and also claim some expenses against such income which he has incurred for content creation . Can he do so? Please explain?
05 March 2013
yes, he can do so, he didn't have employer and employee relation ship with any one so he shall offer his income as professional under the head PGBP. As well as first confirm is the deductors deducting TDS u/s194J or u/s 192 i.e issuing form 16A or form 16. In case they deducted u/s 192 and issuing form 16 then their is employer and employee relation ship then should be offer income from Salary.