Income tax obligation for paypal income

It will be income from other sources.

If he receives any Document such as Print of Receipt from Paypal of receiving money is helpful, as it contains the details for which the money is being paid.

The income thru Paypal is received or deemed to be received in India, Hence it can be claimed as Income from Other Sources and it acquires the Basic Exemption Rs 180000 and it can be filed using ITR 1.

If the individual received income for Any Professional Service, then Income need to  booked Under head Income from Profession where ITR1 is not helpful, he need to file thru From 4.