Book author selling his own books profession or business?

Hello,

I have a query regarding whether a person who has authored his own books ( for ex: cooking books, other guides etc) is selling them on his own website. Would this assessee be eligible for filing tax return under presumptive taxation? Or would he be categorized as a professional carrying out a profession?

Replies (2)

Profession means special knowledge about any other field which has been received after doing patient study. In ur case person authored books & sell them through his own website so he is sharing their experince specied matter through the book. He indirectly shares their experience through the book. he creates his own book & does not give any right to another person(Royalty). So he is doing the business activity not a professional activity. he would be calssified under business income. he can file their return on presumtive basis.

Profession means special knowledge about any other field which has been received after doing patient study. In ur case person authored books & sell them through his own website so he is sharing their experince specied matter through the book. He indirectly shares their experience through the book. he creates his own book & does not give any right to another person(Royalty). So he is doing the business activity not a professional activity. he may be calssified under business income.

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