YouTube and AdSense are not on the profession list

Question 13 of the FAQ says serial 3 can be used by a resident individual, or by a partnership firm that is not a limited liability partnership, when the work is a specified profession. It then prints this list. The last sentence of that answer says the scheme is not available for any other profession.

Item 11 is "information technology profession". The answer does not say a channel, a video, or an advertising payout is that profession. A Hindu undivided family is not in the question 13 sentence. The business row, below, does name a resident HUF. This page does not move the HUF line onto serial 3.

Question 14 says the income is deemed to be 50% of the total gross receipts of the tax year. You can declare a higher figure. The scheme stops when gross receipts go over Rs. 50 lakh. The limit rises to Rs. 75 lakh when cash receipts during the tax year do not exceed 5% of total gross receipts. A cheque or a bank draft that is not account payee counts as cash for that test.

On receipts of ₹10,00,000, 50% is ₹5,00,000. That line is the arithmetic in question 14. The FAQ does not print a sample receipt, and it does not print a YouTube figure.

Question 15 says you do not then claim a further loss, allowance, or deduction against that 50%. It names sections 30 to 38 for expenses that are not claimed again. Depreciation is treated as already allowed when the written-down value of a professional asset is worked out, whether or not you claimed it.

The FAQ uses the words "total gross receipts" and does not say whether that figure is the amount before a platform keeps a share, or the amount that reaches the bank. This page does not fill that gap.

Question 17: if you declare 50% or more, you do not keep books for that profession under section 62. If you claim profits under 50% of gross receipts, and total income is over the maximum amount not chargeable to tax, you keep books under section 62 and you meet the audit rule in section 63. Question 18 repeats those two sentences. It does not add a five-year bar. The five-year example further down is question 12, and question 12 is the business row.

Question 16: the whole of the advance tax for the year is due on or before 15 March, in one instalment. Question 16 does not print the 31 March sentence that question 11 prints for the business row.

The rest of a freelancer's year, once the row is chosen, is the 44ADA page and the freelancer calculator. The calculator applies the 50% figure. It does not decide whether a channel is on the list.

Question 2 limits serial 1 to a resident individual, a resident HUF, and a resident partnership firm that is not an LLP. It then says the row is not for a non-resident, an LLP, a company, a trust, a co-operative society, an association of persons, a body of individuals, or an artificial juridical person. It is also closed for the year if a deduction under Chapter VIII-C was claimed. A specified profession under section 62(4), an agency business, and income in the nature of commission or brokerage are out as well.

Question 4 uses an insurance agent as the commission example. The answer says that income is generally earned by way of commission, so the agent cannot use serial 1. It does not mention advertising.

Question 3: the row is for any other business of an eligible person, except goods carriages. Goods carriages are serial 2. Turnover or gross receipts must not exceed Rs. 2 crore. The limit is Rs. 3 crore when cash receipts do not exceed 5% of turnover or gross receipts. A cheque or bank draft that is not account payee is cash for that test.

Question 8: the deemed income is 8% of turnover or gross receipts received in cash or through modes other than the prescribed modes, and 6% of turnover or gross receipts received by a specified banking or online mode. The 6% rate covers receipts in the tax year or on or before the due date of the return. You may declare a higher rate. Question 9: no further loss, allowance, or deduction against that figure. Depreciation is deemed allowed for written-down value.

Question 10: section 62 books do not apply to that business when the 6% or 8% rate is used. Question 11: advance tax may be paid in one instalment on or before 15 March. If that date is missed, interest can apply. An amount paid towards advance tax on or before 31 March of the tax year counts as advance tax paid during that year.

Question 12 is only this row. If you opt in and then, in any of the next five tax years, declare income under the prescribed rate, you cannot use the scheme for the five tax years after the year of that lower income. The FAQ's example is a partnership firm that opts in for tax year 2026-27, stays on the scheme for 2027-28 and 2028-29, declares under the rate in 2029-30, and is barred from 2030-31 through 2034-35. For the low-income year and the barred years, books under section 62 and an audit under section 63 can apply, subject to the conditions the Act prescribes. Question 18 does not copy this bar onto the profession row.

The FAQ does not say that money from YouTube or AdSense is this business. A person whose work is one of the twelve professions cannot switch to serial 1 to get 6% or 8%.

The tutorial carries the banner of the Income-tax Act, 1961, as amended by the Finance Act, 2026. Its 44ADA answer names seven lines: legal, medical, engineering or architectural, accountancy, technical consultancy, interior decoration, and any other profession notified by the CBDT. From assessment year 2021-22 it limits the section to an individual and to a partnership firm that is not an LLP. Gross receipts must not exceed Rs. 50,00,000, or Rs. 75,00,000 when cash does not exceed 5%, and that higher line is marked applicable from assessment year 2024-25. A cheque or bank draft that is not account payee is cash. Income is 50% of gross receipts, or more if you declare more. Advance tax is the whole amount on or before 15 March, and interest is under section 234C if that payment is missed.

Film artist, authorised representative, company secretary, and information technology are on the 2025 FAQ list. They are not on that 44ADA answer. The books page, under the same 1961 banner, does print them. It says a specified professional keeps books whatever the receipts, unless section 44ADA is opted. Its specified list is legal, medical, engineering, architectural, technical consultancy, interior decoration, film artist, authorised representative, accountancy, company secretary, and information technology. This page does not staple that books list onto the shorter 44ADA answer, and it does not delete those four lines from the 2025 FAQ.

For a profession that is not specified, the books page uses a different test. An individual or a HUF keeps books if income from that profession exceeds Rs. 2,50,000, or gross receipts exceed Rs. 25 lakh, in any of the three years immediately preceding the previous year. For anyone else the figures are Rs. 1,20,000 of income or Rs. 10 lakh of gross receipts, on the same three-year lookback. The page prints the same two bands for a business that is not on a presumptive scheme. It does not name a video channel.

The same tutorial's 44AD answer is the business scheme: 8%, or 6% for an account-payee cheque, an account-payee draft, or electronic receipt, up to Rs. 2,00,00,000, or Rs. 3,00,00,000 on the 5% cash test from assessment year 2024-25. A person in a profession referred to in section 44AA(1) cannot use 44AD. Advance tax is the whole amount by 15 March, with interest under section 234C, and a note on that answer says an amount paid by 31 March also counts as advance tax for the financial year. Those are the 1961 sentences. They are not rewritten here as section 58.

The FAQ does not name a return form. The ITR-4 (Sugam) PDF is labelled Assessment Year 2026-27. Its cover is for a resident individual, HUF, or firm other than an LLP, with total income up to Rs. 50 lakh, income from business or profession computed under section 44AD, 44ADA or 44AE, and long-term capital gains under section 112A. Tax year 2026-27 is assessment year 2027-28. This page does not treat the file as that later year's form.

On the 44ADA schedule in that PDF, gross receipts at E3 are limited to Rs. 50 lakh. The limit extends to Rs. 75 lakh if E3b plus E3c is less than or equal to 5% of E3. Line a is an account-payee cheque, an account-payee bank draft, a bank electronic clearing system, or a prescribed electronic mode, received before the specified date. Line b is receipts in cash. Line c is any mode other than a and b. E4 is 50% of E3, or the amount claimed to have been earned, whichever is higher. The note under E4 says that if income is less than 50% of gross receipts, a tax audit under section 44AB is mandatory and another ITR has to be filed.

The Rs. 50 lakh on the cover is total income. The Rs. 50 lakh and Rs. 75 lakh on E3 are gross receipts. The 2025 FAQ's Rs. 50 lakh and Rs. 75 lakh are also gross receipts, and that FAQ does not print a separate total-income cap for serial 3. The PDF does not name YouTube or AdSense.

Money that lands in a foreign account is a different page, Schedule FA. This page does not repeat the foreign-asset rules.