Introduction: Online Earning Aur Income Tax Ki Reality (India 2025–26) (Updated for FY 2025–26 | As per latest Income Tax rules )
India me pichhle kuch saalon me online earning ecosystem ne ek naya economic model create kiya hai. Aaj log blogging, freelancing, remote jobs, affiliate marketing, online games, OTT-based platforms, data-driven income models aur AI tools ke through regular aur high-value income generate kar rahe hain. Ye earning sirf side income tak limited nahi rahi, balki bahut se logon ke liye full-time profession ban chuki hai.
Lekin jaise-jaise online income grow ho rahi hai, waise-waise ek naya aur serious question saamne aa raha hai —
“Online earning par income tax kaise lagta hai?”
Ye sawal aaj India me sabse zyada search hone wale finance-related queries me shamil hai, kyunki:
Bahut se log online income ko “extra income” samajh lete hain
Kai creators maante hain ki foreign income par India me tax nahi lagta
Students aur beginners sochte hain ki chhoti earning par tax ignore kiya ja sakta hai
👉 Reality ye hai ki ye sab misconceptions hain.
Indian tax system ke hisaab se earning ka source (online/offline) matter nahi karta, balki earning ka nature, regularity aur profit intent matter karta hai. Isi liye aaj bloggers, freelancers, YouTubers, remote workers aur digital creators bhi usi framework ke andar aate hain jiske andar traditional business aur professionals aate hain.
Online Earning Ab Hobby Nahi, Commercial Activity Hai
Kuch saal pehle tak blogging ya YouTube ko log hobby samajhte the. Lekin jab:
monetization hota hai
regular payments aane lagte hain
expenses aur profit clearly calculate hote hain
to ye activity commercial activity ban jati hai.
Isi wajah se Income Tax Department online income ko:
business income
ya professional income
ke roop me treat karta hai.
Chahe tum:
ghar baithe remote job kar rahe ho
students ke liye online earning platforms par kaam kar rahe ho
online games se paise kama rahe ho
ya data-based online income models follow kar rahe ho
👉 agar earning profit-oriented hai, to wo tax ke scope me aati hai.
Digital Economy Aur Government Ka Focus
India ki digital economy rapidly expand ho rahi hai. Payment gateways, international remittances, UPI, creator economy aur AI-driven platforms ne income ko traceable aur trackable bana diya hai. Aaj government ke paas multiple tools hain jisse online income track ki ja sakti hai, jaise:
bank transaction data
foreign remittance reports
platform-based reporting
Isliye ye maanna ki “online earning chhupi hui rehti hai” ab bilkul galat hai.
Income Tax Act ke under agar koi income disclose nahi hoti ya galat tareeke se report hoti hai, to:
notice aa sakta hai
penalty lag sakti hai
future compliance risk badh jata hai
Isi liye smart online earners aaj tax planning + compliance ko earning ka part maan kar chalte hain.
Online Earners Ke Liye Sabse Badi Problem: Confusion
Online earning karne wale log generally in problems se guzarte hain:
Kaunsa income taxable hai, kaunsa nahi
Blogging income business hai ya professional
Freelancing aur remote jobs me ITR kaunsa bhare
GST kab lagta hai aur kab nahi
Presumptive taxation ka use kaise kare
Ye confusion isliye hota hai kyunki:
Internet par aadhi-adhuri information milti hai
Har earning model ko ek hi nazariye se explain kar diya jata hai
Advanced tax concepts simple language me nahi samjhaye jaate
Is article ka purpose isi confusion ko step-by-step, legally aur practically clear karna hai.
Ye Guide Kis Ke Liye Hai?
Ye advanced guide un logon ke liye hai jo:
blogging, freelancing ya remote jobs se income kama rahe hain
online games, OTT platforms ya digital services se earning karte hain
future me online income ko serious business banana chahte hain
tax notices, penalties aur compliance issues se bachna chahte hain
Is guide me hum sirf theory nahi, balki real-world application samjhenge:
income kaise classify hoti hai
kaunsa ITR form sahi hota hai
kaise legal tareeke se tax kam kiya ja sakta hai
aur long-term me safe digital income kaise build hoti hai
Aage Article Me Kya Cover Hoga?
Iske aage hum detail me samjhenge:
online earning ke different types aur unka tax treatment
blogging, freelancing, remote jobs aur gaming income ke rules
presumptive taxation jaise smart tax options
GST aur online earning ka real connection
documentation aur compliance ka practical approach
👉 Sab kuch simple english me, bina unnecessary legal language ke.
Online Earning Ko Income Tax Me Kaise Dekha Jata Hai? (Concept Clear Section)
India ke income tax system me sabse pehle ye samajhna zaroori hai ki online earning koi alag tax category nahi hoti. Tax department earning ko platform ke basis par nahi, balki earning ke nature aur intent ke basis par judge karta hai.
Simple words me:
“Paise kaise kama rahe ho” se zyada important hai
“Paise kamane ka purpose kya hai”
Isi principle par Income Tax Act online income ko different tax heads ke under classify karta hai.
Income Source Online Ho Sakta Hai, Lekin Tax Rules Same Rehte Hain
Bahut se log ye sochte hain ki:
-
agar income website se aa rahi hai
-
ya app, game, OTT platform ya foreign website se
to shayad tax rules alag honge
👉 Reality ye hai ki rules same rehte hain.
Chahe tum:
-
blogging website chala rahe ho
-
remote job kar rahe ho
-
online games se paise kama rahe ho
-
ya data-based earning model follow kar rahe ho
Income tax ka focus hota hai:
-
earning regular hai ya nahi
-
earning profit-oriented hai ya nahi
-
earning commercial activity ke under aati hai ya nahi
Hobby Income vs Business / Professional Income (Very Important)
Google aur Income Tax dono ke liye ye difference bahut important hota hai.
🔹 Hobby Income
-
Occasional earning
-
No regular intent
-
Profit secondary hota hai
Example:
Kabhi-kabhi casual earning, bina system ke.
🔹 Business / Professional Income
-
Regular activity
-
Monetization enabled
-
Expenses + profit clearly defined
Blogging, freelancing, remote jobs, online platforms se earning hobby nahi maani jaati, kyunki:
-
ye planned hoti hai
-
long-term intent hota hai
-
revenue models involved hote hain
Isliye agar tum students online earning platforms ya remote jobs ke through consistent income generate kar rahe ho, to ye commercial income mani jati hai.
👉 online-tutoring-jobs-for-students-india.html
Online Earning Me “Profit” Ka Matlab Kya Hota Hai?
Income tax total earning par nahi, balki net profit par lagta hai.
Formula simple hai:
Online Income – Allowed Expenses = Taxable Profit
Allowed expenses me aa sakta hai:
-
internet charges
-
laptop / mobile
-
software & tools
-
ads & promotion
-
home office expenses
Is rule ka fayda un logon ko zyada hota hai jo:
-
blogging
-
freelancing
-
data trade online income jaise models
follow karte hain, kyunki inme expenses properly justify kiye ja sakte hain.
👉 Internal relevance: data-trade-online-income.html
Online Platforms Aur Digital Networks Par Earning Ka Tax View
Aaj ki digital economy me earning sirf website tak limited nahi hai. Log:
-
OTT platforms ke network se
-
gaming apps se
-
affiliate systems se
-
third-party digital platforms se
paise kama rahe hain.
Agar tum:
-
kisi OTT ya digital network ke saath monetized collaboration me ho
-
jaise ki promotion, content distribution, ya traffic monetization
to income tax ke liye ye platform-based earning mani jati hai, jo taxable hoti hai.
👉 disney-hotstar-ott-television-network-2025.html)
Google Aur Income Tax Dono Kya Dekhte Hain?
Ye section SEO + authority dono ke liye strong hai.
Google aur tax department dono ek hi cheez dekhte hain:
-
consistency
-
intent
-
monetization signals
Agar:
-
tumhare content par ads lage hain
-
affiliate links hain
-
payment gateways connected hain
to Google bhi isse commercial content maanta hai
aur Income Tax bhi isse taxable income maanta hai.
Isi liye online earning ke articles me:
-
clear headings
-
structured explanation
-
compliance-focused content
ranking ke chances zyada hote hain (especially high CPC finance keywords me).
Is Section Ka Clear Takeaway
-
Online earning ≠ tax-free income
-
Platform matter nahi karta, profit intent karta hai
-
Blogging, freelancing, remote jobs, gaming, data models → sab taxable ho sakte hain
-
Sahi classification = kam tax + no notice
Online Earning Ke Types Aur Unka Tax Treatment (India)
Online earning ek single model nahi hai. Alag-alag platforms aur earning methods ke hisaab se income tax treatment bhi alag hota hai. Is section ka goal ye hai ki tum apni earning ko sahi category me place kar sako — jisse ITR, GST aur tax saving sab sahi ho.
Blogging & Affiliate Marketing Income (Business Income)
Blogging aur affiliate marketing ko income tax law me pure business income mana jata hai, kyunki:
-
earning regular hoti hai
-
monetization intent clear hota hai
-
expenses + profit calculate ho sakte hain
Income sources include:
-
Ad revenue (display ads)
-
Affiliate commissions
-
Sponsored posts & brand content
📌 Tax Head: Profits & Gains from Business or Profession (PGBP)
Is category me aane wale creators ko expenses claim karne ka full right hota hai — jaise hosting, content tools, ads, internet, etc.
👉 Internal relevance:
blogging income tax India, affiliate income tax rules India
Freelancing & Remote Jobs Income (Professional Income)
Freelancing aur remote jobs aaj India ke fastest-growing earning options hain. Agar tum:
-
content writing
-
designing
-
development
-
marketing
-
consulting
jaise services provide karte ho, to ye professional income hoti hai.
Important point:
Chahe client India ka ho ya foreign, agar tum Indian resident ho aur income receive ho rahi hai, to India me taxable hogi.
📌 Tax Head: Professional Income
📌 Best option: Presumptive taxation (44ADA)
👉 Internal relevance:
freelancing income tax India, remote jobs income tax rules
Online Games, Gaming Apps & Platform-Based Income
Online games aur gaming apps se earning ab sirf entertainment nahi rahi. Aaj log:
-
skill-based games
-
reward apps
-
tournament platforms
se regular income generate kar rahe hain.
Agar earning:
-
frequent hai
-
withdrawal based hai
-
profit-oriented hai
to ye taxable income hoti hai.
📌 Tax treatment:
-
Regular earning → Business / Other Sources
-
Disclosure mandatory in ITR
👉 Internal relevance:
online gaming income tax India, game earning tax rules
OTT, Digital Networks & Promotion-Based Income
Aaj bahut se creators aur marketers:
-
OTT platforms
-
digital networks
-
content distribution systems
ke saath monetize karte hain.
Agar tum:
-
OTT promotion
-
content licensing
-
network-based monetization
kar rahe ho, to ye commercial income hoti hai.
📌 Tax Head: Business / Professional Income (case-based)
👉 Internal relevance:
OTT income tax India, digital platform income tax
Data-Based & New-Age Online Income Models
Ye ek emerging aur high-CPC category hai. Isme aata hai:
-
data monetization
-
performance-based models
-
AI / automation-driven income
Is type ki earning:
-
system-driven hoti hai
-
scalable hoti hai
-
clear commercial intent ke saath hoti hai
📌 Tax Head: Business Income
👉 Internal relevance:
data based online income tax, digital data income India
Is Section Ka Clear Summary
-
Har online earning ka tax treatment alag hota hai
-
Blogging & affiliate → Business income
-
Freelancing & remote jobs → Professional income
-
Gaming, OTT, data models → Commercial taxable income
-
Sahi classification = correct ITR + lower risk
Online Earning Par Income Tax Kab Lagta Hai? (Limits, Regime & Practical Examples)
Ye section online earners ke liye sabse important hai, kyunki yahin par maximum log galti kar dete hain. Bahut se creators aur freelancers ye maan lete hain ki agar earning online hai ya chhoti hai, to income tax nahi lagega.
👉 Reality isse bilkul alag hai.
India me income tax online ya offline hone par depend nahi karta, balki is baat par depend karta hai ki taxable income kitni hai aur assessee ka status kya hai.
Income Tax Kab Applicable Hota Hai? (Basic Rule)
Online earning par income tax tab lagta hai jab:
-
total taxable income basic exemption limit se zyada ho
-
income profit generate kar rahi ho
-
earning regular / commercial nature ki ho
📌 Chahe earning:
-
blogging se ho
-
freelancing se ho
-
remote jobs se ho
-
gaming ya data-based platforms se ho
Agar ye conditions satisfy hoti hain, to income tax applicable hota hai.
Basic Exemption Limit (FY 2025–26 – New Tax Regime)
Online earners ke liye sabse pehle ye samajhna zaroori hai ki minimum income kitni hone par tax lagta hai.
| Annual Taxable Income | Income Tax |
|---|---|
| Up to ₹3,00,000 | No Tax |
| ₹3,00,001 – ₹6,00,000 | 5% |
| ₹6,00,001 – ₹9,00,000 | 10% |
| ₹9,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
👉 Agar tumhari online earning + kisi aur source ki income milkar ₹3 lakh cross kar jaati hai, to ITR filing mandatory ho jati hai.
online earning income tax limit India
Old Regime vs New Regime – Online Earners Ke Liye Kya Better Hai?
Online earners ke liye New Tax Regime zyada popular ho rahi hai, kyunki:
-
tax slabs simple hain
-
compliance easy hai
-
beginners ke liye better hai
Lekin agar tum:
-
zyada expenses claim karte ho
-
home office, insurance, investment deductions lete ho
to Old Regime kabhi-kabhi better ho sakti hai.
📌 Isliye online earners ko har saal:
-
income
-
expenses
-
deductions
compare karke regime choose karni chahiye.
Multiple Online Income Sources Ho To Tax Kaise Lagega?
Bahut se log ek se zyada sources se online income generate karte hain, jaise:
-
blogging + freelancing
-
remote job + affiliate income
-
gaming income + data-based income
Income tax ke liye:
Sabhi income ko add karke total taxable income calculate hoti hai
Example:
-
Blogging income: ₹2,40,000
-
Freelancing income: ₹1,80,000
-
Total income: ₹4,20,000
👉 Is case me tax lag sakta hai, chahe har source individually chhota ho.
multiple online income tax India
Students Aur Beginners Ke Liye Income Tax Rule
Bahut se students online earning platforms ke through income generate karte hain. Income tax ke liye:
-
student hona exemption nahi deta
-
age ka koi role nahi hota
👉 Sirf income amount matter karti hai.
Agar student:
-
freelancing
-
blogging
-
gaming
-
remote jobs
se income kama raha hai aur limit cross ho rahi hai, to ITR file karna compulsory hai.
Internal relevance:
students-online-earning-platforms.html
Foreign Income / International Clients Par Tax Kab Lagta Hai?
Ye ek high-CPC aur high-confusion topic hai.
Agar tum:
-
foreign client ke liye kaam kar rahe ho
-
USD / EUR / foreign currency me payment le rahe ho
-
income India ke bank me aa rahi hai
aur tum Indian resident ho, to:
👉 ye income India me taxable hoti hai.
Foreign income ≠ tax-free income
Tax treatment depend karta hai:
-
residential status
-
nature of income
-
DTAA applicability
Is Section Ka Practical Takeaway
-
Online earning par tax income limit cross hote hi lagta hai
-
Platform ya country matter nahi karti, resident status karta hai
-
Multiple income sources add hote hain
-
Students aur beginners bhi tax ke scope me aa sakte hain
Online Earners Ke Liye Correct ITR Form Kaise Choose Kare? (ITR-3 vs ITR-4)
Online earning karne walon ke liye sabse badi aur costly mistake hoti hai galat ITR form select karna. Bahut se bloggers, freelancers aur remote workers galti se ITR-1 (Sahaj) file kar dete hain, jo online earning ke liye allowed hi nahi hota.
Income tax rules ke hisaab se, jaise hi tumhari earning:
-
business ya profession ke nature ki ho
-
monetization ke saath ho
-
regular aur profit-oriented ho
👉 tum ITR-1 ke scope se bahar aa jaate ho.
Ye rules Income Tax Department ke filing guidelines me clearly mentioned hain.
ITR-1 (Sahaj) Online Earners Ke Liye Kyun Galat Hai?
ITR-1 sirf in logon ke liye hota hai:
-
salary income
-
interest income
-
very limited sources
❌ ITR-1 me business ya professional income allow hi nahi hoti.
Agar tum:
-
blogging se kama rahe ho
-
freelancing / remote jobs kar rahe ho
-
online games ya data-based income le rahe ho
to ITR-1 file karna future notice ka direct invitation ho sakta hai.
ITR-3 – Detailed & Advanced Option (High Earners)
ITR-3 un online earners ke liye hota hai jo:
-
proper books of accounts maintain karte hain
-
detailed income & expense reporting chahte hain
-
higher income bracket me aate hain
ITR-3 Kis Ke Liye Best Hai?
-
established bloggers
-
full-time freelancers
-
digital agencies
-
data-based online businesses
ITR-3 me kya cover hota hai:
-
profit & loss statement
-
balance sheet
-
depreciation
-
detailed expense claims
📌 Agar tumhara online business grow ho chuka hai, to ITR-3 long-term safe option hota hai.
ITR-3 for online earners India
ITR-4 (Sugam) – Small & Mid-Level Online Earners Ke Liye Best
ITR-4 (Sugam) online earners ke liye sabse popular aur practical option hai, kyunki ye presumptive taxation ke saath aata hai.
ITR-4 Kab Use Kar Sakte Ho?
Agar tum:
-
freelancer ho
-
blogger ho
-
remote job ke saath professional services dete ho
-
small-scale digital business chala rahe ho
aur:
-
Section 44ADA (professionals)
-
ya Section 44AD (business)
use karna chahte ho, to ITR-4 best choice hai.
ITR-4 Ke Fayde:
-
books of accounts maintain karna compulsory nahi
-
audit ki tension nahi
-
filing simple aur fast
📌 Isi wajah se beginners aur students ke liye ITR-4 zyada suitable hota hai.
ITR-4 for freelancers India
Blogging, Freelancing Aur Remote Jobs – Kaunsa ITR Sahi?
| Online Activity | Recommended ITR |
|---|---|
| Blogging & Affiliate | ITR-3 / ITR-4 |
| Freelancing | ITR-4 (44ADA) |
| Remote Jobs (Contract) | ITR-4 / ITR-3 |
| Gaming / Platform Income | ITR-3 |
| Data-Based Online Income | ITR-3 / ITR-4 |
👉 Rule simple hai:
Small & simple = ITR-4
Large & detailed = ITR-3
Galat ITR File Karne Par Kya Risk Hota Hai?
Agar online earner galat ITR form file karta hai, to:
-
return defective ho sakta hai
-
income mismatch aa sakta hai
-
AIS / bank data se mismatch ho jata hai
-
future me notice aa sakta hai
Isliye ITR form selection ko lightly lena sabse badi mistake hoti hai.
Is Section Ka Clear Takeaway
-
Online earners ke liye ITR-1 allowed nahi
-
ITR-3 = advanced, detailed reporting
-
ITR-4 = simple, presumptive, beginner-friendly
-
Sahi ITR = no notice + smooth compliance
Presumptive Taxation (Section 44ADA & 44AD) – Online Earners Ka Smart Tax Weapon
Presumptive taxation online earners ke liye legal aur powerful tax planning option hai. Is system ka main goal hai compliance ko simple banana aur unnecessary accounting burden ko kam karna. Isi liye freelancers, bloggers, remote workers aur digital creators ke liye ye method kaafi popular ho chuka hai.
Presumptive taxation Income Tax Act ke under defined hai aur ye un logon ke liye best hai jo:
small ya medium scale par kaam karte hain
detailed books maintain nahi karna chahte
clean, notice-free filing chahte hain
Presumptive Taxation Kya Hota Hai? (Simple Explanation)
Normally income tax me:
Income – Actual Expenses = Taxable Profit
Lekin presumptive taxation me government profit ko pehle se assume kar leti hai.
Iska matlab:
tumhe har chhoti expense prove karne ki zarurat nahi
profit ka ek fixed % taxable maana jata hai
accounting aur audit ka load kam ho jata hai
👉 Ye system online earners ke liye time + money saver hai.
Section 44ADA – Freelancers, Creators & Professionals Ke Liye
Section 44ADA un logon par apply hota hai jo professional services provide karte hain.
44ADA Kis Par Apply Hota Hai?
freelancers (content writers, designers, developers)
YouTubers & digital creators
consultants & remote professionals
marketing, IT, AI services providers
Eligibility:
Annual gross receipts ₹75 lakh tak
Individual ya partnership (LLP excluded)
44ADA Ka Rule
👉 Total income ka 50% automatically profit maana jata hai
👉 Baaki 50% ko expenses assume kar liya jata hai
Example:
Freelancing income = ₹10,00,000
Taxable income = ₹5,00,000
📌 Isme:
books of accounts ❌
tax audit ❌
section 44ADA for freelancers, freelancer presumptive taxation India
Section 44AD – Bloggers & Online Businesses Ke Liye
Section 44AD business income ke liye hota hai, jisme blogging, affiliate marketing aur data-based online models aate hain.
44AD Kis Par Apply Hota Hai?
bloggers & niche website owners
affiliate marketers
data-based online income models
small digital businesses
Eligibility:
Turnover ₹2 crore tak
44AD Ka Rule
Digital receipts par 6% profit
Cash receipts par 8% profit
Example:
Blogging income (digital) = ₹20,00,000
Taxable income (6%) = ₹1,20,000
📌 Is method se tax bahut kam ho jata hai, isliye bloggers isse prefer karte hain.
section 44AD blogging income, presumptive taxation for bloggers India
Presumptive Taxation Kab Use Karna Best Hai?
Presumptive taxation best hota hai jab:
tum beginner ya mid-level online earner ho
expenses ko maintain karna mushkil lagta ho
income predictable aur stable ho
tum ITR-4 (Sugam) file karna chahte ho
👉 Isi wajah se:
students online earning platforms
freelancers
remote workers
ke liye ye option kaafi popular hai.
Presumptive Taxation Kab Avoid Karna Chahiye?
Har case me ye best nahi hota. Avoid karo agar:
tumhare actual expenses 50% se zyada hain
tum loss show karna chahte ho
tumhara business scale rapidly grow kar raha ho
investors, loans ya funding plan me ho
Aise cases me ITR-3 with actual books better rehta hai.
Presumptive Taxation & Advance Tax (Short Note)
Agar presumptive taxation ke baad bhi:
tax liability ₹10,000 se zyada ho
to:
advance tax rules apply hote hain
delay par interest lag sakta hai
(Isko hum next sections me detail me cover karenge)
Is Section Ka Clear Takeaway
Presumptive taxation = simple + legal tax saving
44ADA → freelancers & professionals
44AD → bloggers & online businesses
Beginners ke liye ITR-4 best option
Galat situation me use karna risk ho sakta hai
GST Aur Online Earning – Kab Lagta Hai, Kab Nahi? (Advanced & Clear Guide)
Bahut se online earners Income Tax aur GST ko ek hi cheez samajh lete hain, jabki reality me dono completely alag laws hain. Isi confusion ki wajah se maximum log:
galat GST registration le lete hain
ya jab GST lagta hai tab bhi ignore kar dete hain
👉 Ye section GST ka pura concept clear karega — specially online earning ke context me.
Income Tax vs GST – Sabse Pehle Ye Difference Samjho
| Point | Income Tax | GST |
|---|---|---|
| Lagta kis par | Profit par | Turnover par |
| Law | Income Tax Act | GST Act |
| Threshold | Basic exemption limit | ₹20 lakh |
| Filing | Yearly (ITR) | Monthly / Quarterly |
📌 Matlab:
Income tax kam ho sakta hai
lekin GST phir bhi lag sakta hai
Online Earning Par GST Kab Mandatory Hota Hai?
Online earners ke liye GST automatically nahi lagta, lekin neeche diye gaye cases me registration compulsory ho jata hai.
✅ Case 1: Annual Turnover ₹20 Lakh Se Zyada
Agar tumhari:
blogging income
freelancing income
affiliate / digital services income
milakar ₹20 lakh cross kar jaati hai, to:
👉 GST registration mandatory ho jata hai.
Low-competition keyword used:
GST on online earning India
✅ Case 2: Foreign Clients / International Platforms
Ye sabse important aur high-CPC case hai 🔥
Agar tum:
foreign client ko service dete ho
USD / foreign currency me payment lete ho
freelancing, consulting, digital service provide karte ho
to ye Export of Services maana jata hai.
👉 Export of services par:
GST rate = 0%
lekin GST registration compulsory hoti hai
📌 Chahe income ₹1 lakh hi kyun na ho.
GST on foreign freelancing income India
✅ Case 3: Online Platforms, OTT & Digital Networks
Agar tum:
OTT promotion
digital network monetization
platform-based services
provide karte ho (jaise large digital networks / OTT ecosystems),
to ye taxable supply of service hoti hai.
👉 Is case me GST applicability:
nature of service
client location
par depend karti hai.
Blogging, Freelancing Aur Gaming Income – GST Angle
🔹 Blogging & Affiliate Marketing
Service category me aata hai
₹20 lakh ke baad GST compulsory
Ads / affiliate = taxable services
🔹 Freelancing & Remote Jobs
Digital service mana jata hai
Foreign client = export of service
Indian client = normal GST rules
🔹 Online Games & Apps
Platform-based income
Commission / service fees par GST
Proper disclosure zaroori
GST Registration Ke Baad Kya-Kya Compliance Aata Hai?
GST registration lene ke baad:
GST returns file karni hoti hain
invoices generate karne hote hain
proper records maintain karne hote hain
Common filings:
GSTR-1
📌 Isi wajah se:
beginners ko bina zarurat GST lene se bachna chahiye
lekin jahan mandatory ho, wahan ignore karna bahut risky hota hai.
Online Earners GST Ignore Kare To Kya Risk Hai?
Agar GST applicable hone ke baad bhi:
registration nahi li
ya returns file nahi ki
to:
penalty lag sakti hai
interest dena padta hai
future me notice aa sakta hai
Isliye online earners ke liye:
👉 GST planning income tax planning jitni hi important hai.
Is Section Ka Clear Takeaway
GST aur income tax alag-alag hain
₹20 lakh ke baad GST mandatory
Foreign clients = GST registration compulsory (0% rate)
Galat decision = penalty + notice
Online Earners Ke Liye Legal Tax Saving Methods (Expenses + Deductions)
Online earning me tax kam karna illegal nahi hota, bas sahi tareeke se plan karna hota hai. Bahut se bloggers, freelancers aur remote workers sirf isliye zyada tax de dete hain kyunki:
-
unhe allowable expenses ka idea nahi hota
-
deductions ka proper use nahi karte
-
ya galat advice follow kar lete hain
Is section ka goal hai legal tax saving, jisse:
-
tax burden kam ho
-
compliance clean rahe
-
future me notice ka risk na ho
Online Earning Me “Allowable Expenses” Kya Hote Hain?
Income tax law ke according, wo saare expenses jo income earn karne ke liye directly ya indirectly use hote hain, unhe deduct kiya ja sakta hai.
👉 Rule simple hai:
Expense ka direct relation earning se hona chahiye
Blogging, Freelancing & Remote Jobs Ke Common Allowable Expenses
🔹 Technology & Equipment Expenses
-
Laptop / desktop (depreciation basis)
-
Mobile phone (business use proportion)
-
Accessories (mic, camera, keyboard, etc.)
Low-competition keyword used:
laptop expense tax deduction freelancers
🔹 Internet, Software & Tools
-
Internet bills
-
Hosting & domain charges
-
Content writing / SEO tools
-
AI tools & subscriptions
Ye expenses blogging aur freelancing dono me fully justifiable hote hain.
software expense tax deduction online business
🔹 Marketing & Promotion Expenses
-
Paid ads (Google, Meta, native ads)
-
Influencer promotions
-
Email marketing tools
Agar tum:
-
affiliate marketing
-
data-based online income models
-
content websites
chala rahe ho, to ye expenses strong tax shield create karte hain.
🔹 Home Office Expenses (Very Powerful)
Agar tum ghar se kaam karte ho, to:
-
rent ka proportion
-
electricity bill
-
maintenance
business expense maana ja sakta hai (reasonable ratio me).
Low-competition keyword used:
home office deduction freelancers India
Presumptive Taxation Me Expenses Ka Kya Role Hai?
Agar tum:
-
Section 44ADA
-
ya Section 44AD
use kar rahe ho, to:
-
alag-alag expenses claim nahi karte
-
government already expenses assume kar leti hai
👉 Isliye:
-
presumptive = simple
-
normal method = zyada flexibility
Dono me se choice income level aur expense structure par depend karti hai.
Chapter VI-A Deductions – Online Earners Ke Liye
Expenses ke alawa, kuch personal deductions bhi hoti hain jo online earners use kar sakte hain.
🔹 Section 80C (Up to ₹1.5 Lakh)
-
PPF
-
ELSS
-
Life insurance
-
Tuition fees
🔹 Section 80D
-
Health insurance premium
-
Self + family
🔹 NPS (80CCD)
-
Extra tax saving for high earners
📌 Ye deductions:
-
blogging income
-
freelancing income
-
remote job income
sab par apply hoti hain.
Common Tax Saving Mistakes (Avoid Karo)
❌ Fake bills generate karna
❌ Personal expense ko business expense dikhana
❌ Over-claim without proof
❌ Galat advice follow karna
👉 Ye mistakes:
-
short term me tax kam lagwa sakti hain
-
long term me notice aur penalty la sakti hain
Is Section Ka Practical Takeaway
-
Online earners ke paas legal tax saving ke kaafi options hote hain
-
Expenses + deductions ka smart use tax burden kam karta hai
-
Presumptive vs normal method wisely choose karo
-
Proof & documentation hamesha ready rakho
👉 Isko Tax Saving section ke baad direct paste karo.
Advance tax wo rule hai jise maximum online earners ignore kar dete hain, aur baad me interest + penalty bharni padti hai. Blogging, freelancing, remote jobs, affiliate marketing aur digital services se earning karne walon ke liye advance tax compliance bahut important hai.
Income tax law ke according, agar kisi bhi taxpayer ki total tax liability ₹10,000 se zyada hoti hai, to usse advance tax pay karna hota hai.
Advance Tax Kya Hota Hai? (Simple Language)
Normally log sochte hain:
“ITR file karte time tax bhar denge”
Lekin online earners ke case me rule alag hota hai.
👉 Advance tax ka matlab:
Tax ko year ke dauran hi installments me pay karna
Ek saath end me tax bharne se bachna
Ye rule un logon ke liye hai jinki income:
regular hoti hai
predictable hoti hai
business / professional nature ki hoti hai
Online Earners Par Advance Tax Kab Applicable Hota Hai?
Advance tax mandatory ho jata hai jab:
total annual tax liability ₹10,000 se zyada ho
income blogging, freelancing, remote jobs, data-based models se ho
income salary TDS ke under fully cover na ho
📌 Blogging, freelancing aur online business me:
usually TDS cover nahi hota
isliye advance tax apply hota hai
advance tax for freelancers India
Advance Tax Due Dates (FY 2025–26)
| Due Date | Payable Tax % |
|---|---|
| 15 June | 15% |
| 15 September | 45% |
| 15 December | 75% |
| 15 March | 100% |
👉 Matlab:
poore saal ka tax ek saath nahi
thoda-thoda karke pay karna hota hai
Presumptive Taxation Wale Online Earners Ke Liye Rule
Agar tum:
Section 44ADA
ya Section 44AD
use kar rahe ho, to special relaxation milti hai.
👉 Presumptive taxation ke case me:
poora advance tax 15 March tak pay kiya ja sakta hai
installments follow karna compulsory nahi
📌 Isi wajah se freelancers aur bloggers ke liye presumptive taxation aur bhi useful ho jata hai.
Advance Tax Late Hone Par Kya Hota Hai?
Agar advance tax time par pay nahi kiya, to:
Interest under Section 234B
Interest under Section 234C
lag sakta hai.
👉 Ye interest:
automatic hota hai
waive karna mushkil hota hai
final tax amount ko kaafi badha deta hai
interest 234B 234C freelancers
Advance Tax Calculate Kaise Kare? (Practical Approach)
Online earners ko ye steps follow karne chahiye:
Estimated annual income calculate karo
Expected expenses minus karo
Net taxable income nikalo
Slab ke hisaab se tax calculate karo
Us tax ko advance tax schedule me divide karo
👉 Ye process thoda technical lag sakta hai, lekin:
notice se bachata hai
cash flow smooth rakhta hai
Advance Tax Se Related Common Mistakes
❌ “End me bhar denge” sochna
❌ Income underestimate karna
❌ Presumptive rule ko ignore karna
❌ Interest ko lightly lena
👉 Ye sab mistakes long-term me costly hoti hain.
Is Section Ka Clear Takeaway
Online earners ke liye advance tax optional nahi, rule hai
₹10,000+ tax liability = advance tax mandatory
Presumptive taxation me single payment ka option
Delay = interest + stress
❌ Abhi bhi koi conclusion nahi (sirf last me aayega).
Income Tax Notice Online Earners Ko Kyun Aata Hai? (AIS, TIS & Practical Reasons)
Online earners ke liye income tax notice aana uncommon nahi raha. Jaise-jaise digital payments, foreign remittances aur online platforms grow hue hain, waise-waise Income Tax Department ka data access bhi strong ho gaya hai. Isliye aaj notices zyada tar system-based mismatches ki wajah se aate hain — na ki randomly.
Is section me hum real reasons samjhenge jinke kaaran bloggers, freelancers, remote workers aur digital creators ko notice milta hai, aur kaise unse bacha ja sakta hai.
Income Tax Notice Kya Hota Hai? (Basic Understanding)
Income tax notice ek official communication hota hai jisme department:
additional information maangta hai
mismatch explain karne ko bolta hai
ya correction / compliance ka chance deta hai
Ye notice Income Tax Department ke automated systems ke through bhi generate ho sakta hai.
📌 Notice ka matlab ye nahi hota ki tumne koi crime kiya hai,
lekin ignore karna sabse badi galti hoti hai.
AIS & TIS Kya Hai? (Most Important for Online Earners)
Aaj ke time me maximum notices AIS aur TIS data ki wajah se aate hain.
🔹 AIS (Annual Information Statement)
AIS me ye data hota hai:
bank transactions
foreign remittances
interest income
platform-based payments
🔹 TIS (Taxpayer Information Summary)
TIS ek summarized version hota hai jisme:
total income indicators
risk flags
show hote hain.
👉 Agar ITR me declared income aur AIS/TIS data match nahi karta, to system automatically notice trigger kar deta hai.
AIS TIS mismatch online income
Online Earners Ko Common Notices Kyun Aate Hain?
1️⃣ Bank Transactions Aur ITR Mismatch
Agar:
bank me high credits hain
lekin ITR me low income dikhayi hai
to system isse undisclosed income maan sakta hai.
📌 Ye problem blogging, freelancing aur online games se earning walon me common hai.
2️⃣ Foreign Remittance Properly Declare Nahi Karna
Agar tum:
foreign clients se payment le rahe ho
PayPal, Wise, Payoneer use kar rahe ho
aur:
income properly declare nahi ki
GST / export rules ignore nhi karna notice aya sakta hai
foreign remittance income tax notice India
3️⃣ Galat ITR Form File Karna
Jaise:
blogging income ke liye ITR-1 file kar dena
business income ko “other sources” me dikhana
👉 Ye sab technical red flags hain jo notice ko invite karte hain.
4️⃣ Presumptive Taxation Ka Galat Use
Agar tum:
44ADA / 44AD choose karte ho
lekin AIS data us income se zyada dikhata hai
to department clarification maang sakta hai.
5️⃣ GST Aur ITR Data Ka Mismatch
Agar:
GST returns me turnover high hai
lekin ITR me low income dikhayi hai
to system GST–ITR mismatch detect kar leta hai.
Income Tax Notice Aane Par Kya Kare? (Practical Steps)
1️⃣ Notice type samjho (intimation / clarification)
2️⃣ Deadline check karo (ignore mat karo)
3️⃣ AIS/TIS data match karo
4️⃣ Supporting documents ready rakho
5️⃣ Correct response file karo
👉 Har notice penalty nahi hota, lekin non-response risky hota hai.
Online Earners Notice Se Kaise Bache? (Prevention Strategy)
✔️ Correct ITR form use karo
✔️ Bank + platform data reconcile karo
✔️ Foreign income clearly disclose karo
✔️ GST aur ITR me consistency rakho
✔️ Records aur proofs safe rakho
Ye habits long-term me:
stress kam karti hain
compliance easy banati hain
digital income ko safe banati hain
Is Section Ka Clear Takeaway
Notices zyada tar data mismatch ki wajah se aate hain
AIS/TIS online earners ke liye sabse important hai
Galat ITR, wrong disclosure = high risk
Sahi planning = notice-free life
Documentation & Compliance – Online Earners Ko Kya-Kya Maintain Karna Chahiye?
Online earning ko agar tum serious aur long-term business banana chahte ho, to documentation aur compliance ko lightly lena sabse badi galti hoti hai. Aaj ke time me tax system data-driven hai, isliye jo cheez system me match nahi karti, wahi risk ban jaati hai.
Is section ka goal hai:
tax notices se bachna
future loans / credit profile strong banana
income ko legally scalable banana
Online Earners Ke Liye Documentation Itni Important Kyun Hai?
Digital earning me:
payments multiple platforms se aati hain
foreign remittances common ho gaye hain
income + expenses ka volume zyada hota hai
Agar records clear nahi hote, to:
AIS / bank data mismatch hota hai
ITR filing risky ho jaati hai
future me explanation dena mushkil ho jata hai
👉 Isliye documentation = protection.
Mandatory Records Jo Har Online Earner Ko Rakhne Chahiye
🔹 Bank Statements (Most Important)
Saare business-related bank accounts
Year-wise statements
High-value credits ka explanation ready
Low-competition keyword used:
bank statement mismatch income tax online earning
🔹 Invoices & Payment Proofs
Agar tum:
freelancing
remote jobs
consulting
OTT / platform services
karte ho, to invoices rakhna zaroori hai.
Invoices me ideally ye hona chahiye:
client name
service description
amount & date
currency (foreign case me)
🔹 Platform Reports & Dashboards
Blogging, gaming, affiliate aur data-based income me:
platform dashboards
monthly earning reports
withdrawal history
future me proof of income ka kaam karte hain.
🔹 Expense Proofs (Bills & Statements)
Jo expenses tum tax deduction ke liye claim karte ho:
internet bills
software subscriptions
ads & promotion
laptop / equipment
👉 Unke:
invoices
bank proof
payment receipts
safe rakhna zaroori hai.
Low-competition keyword used:
expense proof for freelancers India
GST Registered Online Earners Ke Liye Extra Compliance
Agar tum GST registered ho, to ye cheezein mandatory ho jaati hain:
GST invoices
GSTR-1 & GSTR-3B filings
export of services documentation
LUT (foreign clients ke case me)
📌 GST aur ITR data ka mismatch direct red flag hota hai.
Digital Records Kab Tak Rakhne Chahiye?
Best practice ye hai:
minimum 6–8 years ke records
soft copy + backup
cloud + local storage
Kyuki:
assessment / scrutiny baad me bhi aa sakti hai
loss carry forward claims me proofs chahiye hote hain
Online Earners Ke Liye Audit & Scrutiny Risk Kab Aata Hai?
Audit ya scrutiny ka risk tab badhta hai jab:
income achanak jump kare
expenses abnormal dikhaye gaye ho
foreign remittance zyada ho
GST aur ITR data mismatch ho
Proper documentation hone par:
👉 audit bhi smooth aur stress-free ho jata hai.
Compliance Discipline = Financial Growth
Jo online earners:
clean records rakhte hain
timely ITR file karte hain
advance tax follow karte hain
unke liye:
business loans lena easy hota hai
credit score improve hota hai
future me company / LLP conversion simple hota hai
Is Section Ka Clear Takeaway
Documentation sirf tax ke liye nahi, growth ke liye bhi zaroori hai
Bank, invoices, platform reports = core records
GST compliance extra discipline maangti hai
Clean records = notice-free + future-ready income
nahi.
Future of Online Earning Taxation in India (2026 & Beyond)
India ki digital economy ab ek experimental phase me nahi hai. Government online earning, creator economy, freelancing, remote jobs aur digital services ko mainstream economic activity maan chuki hai. Isi wajah se aane wale saalon me online income taxation aur zyada structured, transparent aur data-driven hone wali hai.
Is section ka goal ye samjhana hai ki:
future me tax rules kis direction me ja rahe hain
online earners ko kaun-se changes ke liye ready rehna chahiye
kaise aaj ki planning future problems se bacha sakti hai
Digital Economy Par Government Ka Long-Term Focus
Government ke liye online earning sirf:
side income
ya small creator activity
nahi rahi.
Ab ye areas include karte hain:
freelancing & remote work
creator economy (bloggers, YouTubers, influencers)
digital platforms & OTT ecosystems
data-based income models
AI & automation-driven services
👉 Isliye tax authorities ka focus monitoring se compliance ki taraf shift ho raha hai.
Payment Gateways Aur Platforms Se Direct Data Sharing
Future taxation ka sabse bada pillar hai real-time data access.
Aane wale time me:
payment gateways
international remittance platforms
ad networks
digital marketplaces
Income Tax Department ko direct reporting kar sakte hain.
📌 Matlab:
online income “hidden” rehne wali nahi
bank credits aur platform income ka matching automatic hoga
payment gateway income tax reporting India
AIS, TIS Aur Advanced Analytics Ka Role Badhega
Abhi AIS/TIS sirf information ke liye use hote hain, lekin future me:
risk profiling
automated scrutiny
income pattern analysis
aur zyada advanced ho jayega.
👉 Jo online earners:
incomplete disclosure karte hain
wrong ITR choose karte hain
expenses inflate karte hain
unke liye system-generated notices common ho sakte hain.
Online Earners Ke Liye Likely Future Changes
Future me online earners ko ye changes dekhne ko mil sakte hain:
Platform-level TDS / reporting expansion
Clear separation of hobby vs commercial creators
Export of services ke liye tighter GST reporting
AI-based compliance checks
👉 Isliye aaj ka casual approach future me costly mistake ban sakta hai.
Students, Creators Aur Freelancers Ke Liye Impact
Students aur new-age creators jo:
early stage me earning start kar dete hain
multiple platforms use karte hain
unke liye future me:
early compliance important ho jayegi
income history tracking zaroori hogi
clean record long-term benefit dega
📌 Jo creators shuru se compliance follow karte hain, unke liye:
loans
visas
foreign collaborations
ka process kaafi easy hota hai.
Aaj Kya Karein Taaki Kal Problem Na Ho?
Future-ready online earners ko:
har income disclose karni chahiye
sahi ITR form choose karna chahiye
presumptive taxation ka smart use karna chahiye
GST applicability ko lightly nahi lena chahiye
records aur documentation discipline maintain karna chahiye
👉 Ye habits future ke strict systems me automatic safety net ka kaam karti hain.
Is Section Ka Clear Takeaway
Online earning taxation future me aur strict hogi
Digital platforms aur gateways reporting badhayenge
AIS/TIS aur analytics central role play karenge
Aaj ki clean compliance = kal ki tension-free earning
Frequently Asked Questions (FAQs) – Online Earning Income Tax & GST (India)
❓ Online earning par income tax kab se lagta hai?
Online earning par income tax tab lagta hai jab total taxable income basic exemption limit (₹3 lakh – New Regime) cross karti hai. Platform online ho ya offline, profit-oriented income taxable hoti hai.
❓ Kya blogging income India me taxable hoti hai?
Haan. Blogging income ko business income maana jata hai. Ad revenue, affiliate commission aur sponsored posts sab taxable hote hain aur sahi ITR form me disclose karna hota hai.
❓ Freelancing aur remote jobs ki income ka tax kaise calculate hota hai?
Freelancing aur remote jobs ki income professional income hoti hai. Tum actual expenses minus karke tax calculate kar sakte ho ya Section 44ADA (presumptive taxation) choose kar sakte ho.
❓ Students ki online earning par bhi income tax lagta hai?
Haan. Student hona tax exemption nahi deta. Agar student ki online earning taxable limit cross karti hai, to ITR filing mandatory hoti hai.
❓ Foreign clients se milne wali income India me taxable hoti hai?
Agar tum Indian resident ho aur foreign clients se payment receive karte ho, to ye income India me taxable hoti hai. DTAA ka benefit case-by-case apply hota hai.
❓ Online earning ke liye kaunsa ITR form sahi hota hai?
Online earners ke liye ITR-1 allowed nahi hota.
-
ITR-4 (Sugam): Small freelancers/bloggers (44ADA/44AD)
-
ITR-3: Large income, detailed books ke saath
❓ Presumptive taxation kya hai aur online earners ko kaise fayda deta hai?
Presumptive taxation me government profit ko assume kar leti hai (44ADA = 50%, 44AD = 6–8%). Isse books/audit ki tension kam hoti hai aur filing simple ho jati hai.
❓ Kya online earning par GST lagta hai?
GST income par nahi, turnover par lagta hai. Agar annual turnover ₹20 lakh+ ho jaye ya foreign clients ko services di ja rahi ho, to GST registration mandatory hoti hai.
❓ Foreign freelancing par GST kyun lagta hai jab rate 0% hota hai?
Foreign freelancing Export of Services mana jata hai. GST rate 0% hota hai, lekin registration compulsory hoti hai taaki export compliance complete ho.
❓ Online games aur gaming apps se earning taxable hai?
Haan. Regular withdrawals aur profit-oriented gaming income taxable hoti hai. Sahi head me disclose karna zaroori hai.
❓ OTT platforms ya digital networks se earning ka tax kaise lagta hai?
OTT promotion, licensing ya network monetization commercial income hoti hai. Case ke hisaab se business/professional income ke roop me tax lagta hai.
❓ Online earning par advance tax kab dena hota hai?
Agar total tax liability ₹10,000+ ho, to advance tax dena hota hai. Presumptive taxation me 15 March tak single payment ka option milta hai.
❓ Advance tax late dene par kya penalty hoti hai?
Late payment par interest under Sections 234B & 234C lagta hai. Ye interest automatic hota hai aur waive karna mushkil hota hai.
❓ Income tax notice online earners ko kyun aata hai?
Common reasons: AIS/TIS mismatch, high bank credits, foreign remittance non-disclosure, galat ITR form, ya GST–ITR mismatch.
❓ AIS aur TIS kya hote hain aur online earners ke liye kyun important hain?
AIS (Annual Information Statement) aur TIS (Taxpayer Information Summary) me bank, platform aur remittance data hota hai. Mismatch hone par notice aa sakta hai.
❓ Online earners ko kaun-kaun se documents rakhne chahiye?
Bank statements, invoices, platform earning reports, expense bills, GST returns (agar applicable). 6–8 saal tak records rakhna best practice hai.
❓ Kya home office expenses tax me claim kiye ja sakte hain?
Haan. Agar ghar se kaam karte ho, to rent, electricity ka reasonable proportion business expense ke roop me claim ho sakta hai.
❓ Kya online earners ke liye tax saving legal hai?
Bilkul. Legal expenses, deductions (80C, 80D, NPS) aur presumptive taxation ka sahi use karke tax legally kam kiya ja sakta hai.
❓ Galat ITR file ho jaye to kya karein?
Time limit ke andar revised return file karo aur data correct karo. Ignore karna notice risk badhata hai.
❓ Online earning ko future me kaise safe banayein?
Sahi ITR, timely advance tax, GST compliance (agar applicable), clean records aur full disclosure follow karo. Ye approach Income Tax Department ke data-driven systems me safety deti hai.
Final Conclusion: Online Earning Ko Legal, Safe Aur Long-Term Kaise Banaye?
Online earning India me ab koi experiment ya side hustle nahi rahi. Blogging, freelancing, remote jobs, online games, OTT-based monetization, data-driven income models aur AI services — ye sab aaj real, scalable aur high-value income sources ban chuke hain. Lekin jaise-jaise earning grow hoti hai, waise-waise income tax aur GST compliance ko ignore karna sabse bada risk ban jata hai.
Is complete guide ka clear message ye hai ki online earning tax-free nahi hoti, lekin proper planning ke saath tax-efficient zaroor ho sakti hai. Income ka source online ho ya offline, Income Tax Department ke liye matter sirf ye karta hai ki earning profit-oriented, regular aur commercial hai ya nahi.
Agar tum:
-
apni online income ko sahi category me classify karte ho
-
correct ITR form (ITR-3 ya ITR-4) choose karte ho
-
presumptive taxation (44ADA / 44AD) ka smart use karte ho
-
GST applicability ko clearly samajh kar follow karte ho
-
advance tax, documentation aur AIS/TIS matching ko seriously lete ho
to tum bina kisi tension ke long-term, notice-free aur future-ready online income build kar sakte ho.
Aane wale time me online earning taxation aur zyada data-driven, transparent aur strict hone wali hai. Payment gateways, platforms aur analytics systems ke through income tracking aur strong hogi. Isi liye jo creators, freelancers aur digital earners aaj se clean compliance follow karte hain, wahi kal:
-
easy loans
-
strong credit profile
-
foreign collaborations
-
aur sustainable digital business
ka fayda utha payenge.
👉 Bottom line:
Online earning me success sirf paisa kamane se nahi aati, balki legal structure, tax planning aur compliance discipline se aati hai. Agar tum in teen cheezon ko shuru se follow karte ho, to online income sirf short-term earning nahi, balki long-term financial asset ban jaati hai.



