TDS on creator payments (India)

TDS (Tax Deducted at Source) is a mechanism under India’s Income Tax Act where the party paying a creator deducts a percentage of the payment upfront and deposits it directly with the government, rather than paying the full amount to the creator.

If TDS applies to a payment, the creator receives the payment minus the deducted amount, and can generally claim credit for that deduction when filing their own income tax return — the deducted amount isn’t lost, but it does reduce the cash received upfront.

• Ask the brand or agency for a TDS certificate (Form 16A) after deduction, so you can claim credit for it when filing taxes.
• Rules around TDS — including whether it applies to free product and services, not just cash — have specific thresholds and categories, so confirm your exact situation with a chartered accountant rather than relying on general guidance.
• Factor expected TDS into your pricing if you need a specific net amount after deduction.