Can a video editor use presumptive tax under section 58?
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Short answer
It depends on the work. The 50% scheme in section 58(2), Table row 3 of the Income-tax Act, 2025 covers only the specified professions in section 62(4), which do not name video editing.12 Rule 46 of the Income-tax Rules, 2026 treats a "film artist", defined to include an editor and a cameraman working on a cinematograph film, as a profession for books of account, but the rule does not say that film artists are a specified profession for section 58.3 Editors of YouTube videos or adverts are in a less certain position and should confirm with a chartered accountant.
A video editor in Mumbai cutting a documentary for a European broadcaster, a colourist on a US feature, and an editor producing weekly YouTube videos for a Canadian creator all do similar work at a desk. For income tax under the Income-tax Act, 2025, which applies from tax year 2026-27, their positions may differ.1
What does section 62(4) list?
Section 62(4) defines a specified profession as (a) legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, information technology or company secretary, or (b) any other profession notified by the Central Board of Direct Taxes (CBDT).2 Video editing, cinematography and motion graphics are not in clause (a).2
Row 3 of the section 58(2) Table, the old 44ADA, applies only to a "specified profession as referred to in section 62(4)".1
Where does the film artist rule come in?
Rule 46 of the Income-tax Rules, 2026 prescribes books for persons carrying on listed professions, including "film artist".3 Rule 46(5)(c) defines a film artist as a person engaged in a professional capacity in the production of a cinematograph film, as an actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer or dress designer.3
Rule 46 is made for the books requirement in section 62.23 Whether naming film artists there amounts to a notification under section 62(4)(b) for the purposes of row 3 is not stated on the face of the rule, so confirm it before relying on it.
How do different editors compare?
The table applies section 62(4) and rule 46(5)(c) to common kinds of editing work.23
| Editor's work | Position for row 3 |
|---|---|
| Editing a feature film or documentary (cinematograph film) | Fits the rule 46 film artist definition; confirm row 3 treatment |
| Editing adverts or corporate videos | Less certain |
| Editing YouTube or social media content | Less certain |
| Editing that is mainly software or technical work | May fit information technology or technical consultancy |
What if row 3 does not apply?
You can declare actual profit and keep books, or consider row 1 (the old 44AD), which deems 6% of digitally received turnover as profit for an eligible business, provided you do not carry on a specified profession or agency business.1 The choice is set out in 44AD vs 44ADA. For payments and paperwork specific to editors, see international payments for video editors. Settle the classification with a chartered accountant (CA) before you file.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
Frequently asked questions
Is a film editor a specified profession?+
Section 62(4)(a) does not list film work, but clause (b) covers any profession CBDT notifies. Rule 46(2) and (5)(c) name film artists, including editors, for the professional books requirement.23 Whether that is enough for row 3 is a point to confirm with a CA.
What books does a film artist keep?+
Rule 46(4) lists a cash book, a journal if accounts are on the mercantile system, a ledger, and copies of bills and receipts of ₹250 or more, unless gross receipts stayed within ₹1,50,000 under rule 46(3).3
If row 3 does not apply, what are the options?+
Declaring actual profit with books, or row 1 (the old 44AD) if the activity is a business and not a specified profession, commission or agency work.1
What are the row 3 limits if it does apply?+
Gross receipts up to ₹50 lakh, or ₹75 lakh if cash receipts are within 5%, with 50% deemed profit.1
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
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