01036nam a22001097a 4500008004100000100003900041245006900080260003400149300003400183520067500217773003400892260723b           ||||| |||| 00| 0 eng d  aGowri, Kolluru and  Shylajan, C.S.  aTaxing gig worker incomes in India: Issues and policy challenges  aEconomic & Political  Weekly   a61(28), Jul 11, 2026: p.26-32  aThe 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
  aEconomic & Political  Weekly