Indian Institute of Public Administration

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Taxing gig worker incomes in India: Issues and policy challenges (Record no. 533936)

000 -LEADER
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 260723b ||||| |||| 00| 0 eng d
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gowri, Kolluru and Shylajan, C.S.
245 ## - TITLE STATEMENT
Title Taxing gig worker incomes in India: Issues and policy challenges
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Economic & Political Weekly
300 ## - PHYSICAL DESCRIPTION
Extent 61(28), Jul 11, 2026: p.26-32
520 ## - SUMMARY, ETC.
Summary, etc The expansion of the gig economy has created taxation and compliance challenges due to blurred distinctions between employment and self-employment. Existing provisions such as Sections 194O, 194M, and 44ADA remain poorly aligned with platform-based work, leading to compliance burdens, inconsistent tax treatment, and limited social protection. Recent policy discussions, including those by NITI Aayog, have proposed simplified filing and clearer worker classification. The article argues for a coherent, worker-centric tax framework integrating fiscal and labour policy.-Reproduced

https://www.epw.in/journal/2026/28/perspectives/taxing-gig-worker-incomes-india.html
773 ## - HOST ITEM ENTRY
Main entry heading Economic & Political Weekly
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Item type Articles
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent location Current location Date acquired Serial Enumeration / chronology Barcode Date last seen Koha item type
          Indian Institute of Public Administration Indian Institute of Public Administration 2026-07-23 61(28), Jul 11, 2026: p.26-32 AR139383 2026-07-23 Articles

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