000			01096nam a22001337a 4500
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100			_aGowri, Kolluru and Shylajan, C.S. _962015
245			_aTaxing gig worker incomes in India: Issues and policy challenges
260			_aEconomic & Political Weekly
300			_a61(28), Jul 11, 2026: p.26-32
520			_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
773			_aEconomic & Political Weekly
942			_cAR