Gowri, Kolluru and Shylajan, C.S. creator text Economic & Political Weekly monographic eng

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61(28), Jul 11, 2026: p.26-32 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 Economic & Political Weekly 260723