44ADA for Google Play Store Income in India — Can You Use Presumptive Taxation?
Last updated: March 2025 · Reviewed by TaxTap CA team
If you earn through Google Play Store and your gross receipts are under ₹75L (95%+ digital payments) or ₹50L otherwise, you may be eligible for Section 44ADA presumptive taxation. Google takes 15-30% commission. Report GROSS app revenue (before Google's cut). Google pays from Google Asia Pacific (Singapore).
Who this applies to
- Indian freelancers earning through Google Play Store
- Google Play Store earners with annual receipts under ₹75L
- Professionals wanting simplified tax filing for Google Play Store income
- First-time filers unsure how to report Google Play Store income
How this works for Google Play Store
Under 44ADA, declare 50% of your total Google Play Store receipts as taxable income. Google takes 15% (first $1M) or 30%. Report total sale value, not net payout. Google's commission is your business expense.
File ITR-4 (Sugam) — no P&L, no books, no audit needed.
The ₹75L threshold applies if 95%+ receipts are digital. Since Google Play Store payments are electronic, this usually applies.
All expenses are covered by the 50% deemed deduction — no separate claims.
Pay advance tax in a single installment by March 15 under 44ADA.
44ADA applies to 'professional' income under Sec 44AA(1). If your work is classified as business, Section 44AD may apply instead (6-8% deemed profit).
Real examples
Google Play Store earner using 44ADA
A freelancer earning ₹24L/year through Google Play Store, opting for presumptive taxation.
High-earning Google Play Store professional
A professional earning ₹40L/year through Google Play Store with actual expenses under 50%.
What should you do?
If actual expenses are under 50% of income — 44ADA saves money and time.
If expenses exceed 50% (subcontractors, heavy tool costs), consider ITR-3 with actual deductions.
Google Play Store payments are digital, so the ₹75L threshold likely applies to you.
If your work is more 'business' than 'profession', check 44AD eligibility with a CA.
Mistakes to avoid
Not knowing whether your work qualifies as 'profession' (44ADA) or 'business' (44AD).
Reporting Google Play Store income under 'Other Sources' instead of 'Business/Profession'.
Claiming expenses on top of 44ADA — you can't.
Not paying advance tax by March 15.
Ignoring platform fees — your gross receipts are BEFORE Google Play Store's cut, not after.
Documents you need
- Google Play Store payout reports/statements
- Bank statements showing receipts
- Invoices issued (if applicable)
- PAN, Aadhaar linked
- Form 26AS / AIS
- FIRC/BRC for foreign remittances
Not sure if 44ADA works for you as a Google Play Store?
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