Taxation on Freelancers & Digital Creators

Complete Income Tax & GST Guide for FY 2025-26 (AY 2026-27)

Income Tax  |  GST  |  Deductions  |  ITR Forms  |  Advance Tax  |  Tax Planning  |  Written by a Chartered Accountant

freelancer income tax India 2025-26  |  YouTuber tax India  |  influencer tax filing  |  Section 44ADA  |  ITR for freelancers  |  GST for freelancers  |  digital creator tax  |  how to file ITR for freelancers

📌 This guide covers provisions under the Income-tax Act, 1961. Tax laws can change — always verify with a qualified CA before filing.

India is witnessing a massive shift in the way people earn a living. From software developers working on Upwork at midnight, to college students reviewing products on Instagram, to stay-at-home parents running YouTube cooking channels — the freelance and creator economy is booming like never before.

According to industry reports, India has the second-largest pool of freelancers in the world. Platforms like Upwork, Fiverr, Toptal, and Freelancer.com have millions of registered Indian users. YouTube has over 500 million users in India, Instagram has 350+ million active users, and the influencer marketing industry is expected to cross ₹3,000 crore by 2026.

But here's the big question most freelancers and creators avoid asking: Am I paying the right taxes? The answer, unfortunately for many, is NO. Thousands of freelancers and digital creators either don't file income tax returns at all, or file incorrectly, missing out on legitimate deductions while also exposing themselves to penalties and scrutiny.

This guide by TaxGen Solutions breaks down — in plain language — everything you need to know about income tax and GST if you earn money as a freelancer, influencer, YouTuber, blogger, streamer, affiliate marketer, or online educator in India for FY 2025-26 (AY 2026-27).

Who is a Freelancer and Digital Creator Under Tax Law?

The Income-tax Act, 1961 does not use the word 'freelancer' or 'influencer.' But that doesn't mean these people are outside the tax net. Under the Act, income is taxable under five heads. The income of most freelancers and creators falls under: 'Profits and Gains of Business or Profession' (PGBP).

Simply put, if you're earning money by providing a service or carrying on a business activity — whether online or offline, in rupees or in dollars — that income is taxable in India if you are a Resident Indian.

Common Types of Freelancers

Common Types of Digital Creators

Is Freelancing and Creator Income Taxable? (Yes, It Is!)

Let us be very clear: ALL income earned by a freelancer or digital creator — whether in Indian Rupees or foreign currency, whether received in cash, bank transfer, PayPal, Payoneer, or crypto — is fully taxable in India if you are a Resident Indian. 

Under the Income-tax Act, freelancer and creator income is taxed as Business or Professional Income because: you are providing a service/skill in exchange for money (a 'profession' or 'business activity'); there is regularity and intention to earn — it is not a one-time casual receipt; and the nature of the activity (video editing, coding, content creation) qualifies as professional or business activity.

The key sections that govern this are Section 28 (what is taxable as business income), Section 2(13) (definition of business), and Section 2(36) (definition of profession).

⚠️  Not filing an income tax return when your gross income exceeds ₹3 lakh (new regime basic exemption) can attract a penalty of ₹5,000 and even prosecution in serious cases.

📌  Even if you don't receive a Form 16 or TDS certificate, your income is still taxable. The absence of TDS does NOT mean the income is exempt.

A. Freelancing Platform Income

B. Digital Creator Income

Is Foreign Currency Income Taxable in India?

This is one of the most misunderstood areas. Many freelancers believe: 'If I earn in dollars from a US client, I don't need to pay Indian tax.' This is WRONG. 

Under Section 5 of the Income-tax Act, a Resident Indian (someone who lives in India for 182+ days in a year) is taxed on their GLOBAL income. This means every rupee, dollar, pound, or euro you earn — from any source, anywhere in the world — is taxable in India.

Practical Examples

Example 1: Rahul is a software developer in Bengaluru. He earns ₹8 lakh from Upwork (USD via Payoneer) and ₹4 lakh from local clients. Since Rahul is a Resident Indian, his TOTAL income of ₹12 lakh is taxable in India. 

Example 2: Priya is a YouTuber based in India. She receives AdSense payments from Google Ireland in Euros. This is fully taxable in India as business income.

Example 3: An affiliate marketer earns commissions from Amazon USA. Since they live in India, this income is taxable in India. The fact that Amazon is a US company makes no difference.

📌 When you receive foreign currency, the income is converted to INR using the TT Buying Rate (telegraphic transfer) of the State Bank of India on the date of receipt.

GST Implications for Freelancers and Digital Creators

GST (Goods and Services Tax) is a separate and equally important compliance for freelancers and creators. Getting your GST obligations right can save you from significant penalties and also unlock refund benefits.

When Do You Need GST Registration?

Export of Services — The Biggest GST Benefit for Freelancers

If you provide services to a foreign client, your services may qualify as EXPORT OF SERVICES under the IGST Act — meaning GST Rate = 0% (Zero-rated supply). You can export WITHOUT paying GST by filing a Letter of Undertaking (LUT) every year and claim REFUND of any input GST you paid on business expenses.

Conditions to Qualify as Export of Services

●       The supplier (you) must be in India

●       The recipient (client) must be outside India

●       The place of supply must be outside India

●       Payment must be received in convertible foreign exchange (USD, EUR, GBP, etc.)

●       The supplier and recipient must not be mere establishments of the same entity 

📌 If your payment is received in USD/EUR via Payoneer, Wise, or directly in your bank account — it qualifies as foreign exchange and meets condition 4. Always maintain a FIRC (Foreign Inward Remittance Certificate) from your bank as proof.

GST on Different Income Streams

⚠️  If your turnover exceeds ₹20 lakh and you have NOT registered for GST, you are liable to pay GST + 18% interest + penalty. Don't delay registration.

TDS (Tax Deducted at Source) — What You Need to Know

TDS is tax deducted by the person paying you before giving you the money. As a freelancer or creator, you may have TDS deducted by Indian clients or brands.

Section 194R — The Gift / Perquisite Tax (Very Important for Influencers)

This section was introduced to specifically target influencers and creators who receive free products, foreign trips, and luxury gifts from brands. If any brand gives you a benefit worth more than ₹20,000 per year, they are required to deduct 10% TDS on the fair market value (FMV) of that benefit. 

📌  Example: Brand X gives you a free iPhone 16 Pro worth ₹1,30,000 for review. Brand X will deduct TDS of ₹13,000 (10% of ₹1,30,000). You must also report ₹1,30,000 as income in your ITR.

✅  Always check your Form 26AS and AIS (Annual Information Statement) at the end of the year to ensure all TDS credits are showing. If a brand deducted TDS but it's not in your AIS, ask them to file the correct TDS return.

Are Free Gifts and Products from Brands Taxable?

The answer is: YES, free gifts received in the course of your influencer business are taxable.

The key point: if you receive a free product BECAUSE of your platform and follower count, it is part of your influencer business, not a personal gift. The CBDT has made this very clear in its guidelines for influencer taxation. 

✅  Can you claim the phone as a deduction? Yes! If the phone is used for business (filming, editing, reviewing), you can claim depreciation on it as a business asset — even though you received it for free. The opening value for depreciation would be the Fair Market Value.

Deductions You Can Claim (Reduce Your Tax Legally)

One of the biggest advantages of being taxed as a business is that you can deduct legitimate business expenses from your income. These deductions are available under Sections 30 to 37 of the Income-tax Act.

The golden rule: the expense must be incurred wholly and exclusively for the purpose of your business/profession.

⚠️  Claiming personal expenses as business expenses is the most common mistake and is also a fraud. Personal clothing, family holidays, personal phone bills — these are NOT deductible. Keep your personal and business expenses clearly separated.

Depreciation on Your Business Assets

When you buy equipment like a camera or laptop for your business, you don't deduct the full cost in one year. Instead, you claim depreciation — a portion of the cost every year. Under the Income-tax Act, the Written Down Value (WDV) method is used.

📌  Assets purchased in the SECOND HALF of the year (1st October – 31st March) are eligible for only 50% of the normal depreciation in the first year. Assets purchased before 1st October get the full depreciation. 

Example — YouTuber Depreciation: Ananya bought a Sony Alpha camera for ₹95,000 in April 2025. She can claim 40% depreciation = ₹38,000 as a deduction in FY 2025-26. Remaining WDV = ₹57,000 carries forward to next year.

Presumptive Taxation Under Section 44ADA — The Easy Option

Section 44ADA is a MASSIVE simplification for freelancers and creators who qualify. Instead of maintaining detailed books of accounts and claiming actual expenses, you simply declare 50% of your gross income as your taxable profit, and pay tax on that.

Who Can Use Section 44ADA?

●       Individual taxpayers or Hindu Undivided Families (HUFs)

●       Engaged in specified professions

●       Gross total receipts do NOT exceed ₹75 lakh in the year

●       Or ₹75 lakh if more than 95% receipts are through digital/non-cash modes (enhanced limit)

How Section 44ADA Works

Practical Example — Section 44ADA

Freelancer Scenario: Vikram is a graphic designer who earned ₹18 lakh in FY 2025-26. He opts for Section 44ADA:

When Should You NOT Use 44ADA?

●       If your actual expenses are MORE than 50% of your income

●       If you have business losses you want to carry forward

●       If your gross receipts exceed ₹75 lakh

●       If you are a company or LLP (not eligible)

Section 44AD vs Section 44ADA — Quick Comparison

Maintaining Books of Accounts & When Tax Audit is Required

When Are Books Mandatory?

●       If your professional income exceeds ₹2.5 lakh in any of the three preceding years

●       If your gross receipts exceed ₹25 lakh in any of the three preceding years

●       If you are a company, firm, or any other entity required to maintain books

What Records Should You Keep?

●       Cash Book — Record of all cash received and paid

●       Ledger — Account-wise summary of all transactions

●       Client Invoices — Copy of every invoice you raise

●       Purchase Bills — Receipts for all expenses you incur

●       Bank Statements — All bank accounts used for business

●       TDS Certificates (Form 16A) — Received from clients who deduct TDS

●       Foreign Remittance Receipts (FIRC) — For every foreign currency receipt

●       GST Returns and records — If registered for GST

When is a Tax Audit Required?

📌  If a Tax Audit is required, it must be completed before 30th September of the assessment year. Failure to get audit done on time attracts a penalty of 0.5% of turnover or ₹1,50,000, whichever is less.

Advance Tax — Pay As You Earn

Unlike salaried employees (where TDS is deducted by employers), freelancers and creators need to estimate their annual income and pay taxes in advance throughout the year. If your estimated tax liability for the year exceeds ₹10,000, you MUST pay advance tax in instalments.

✅  Under Section 44ADA presumptive scheme, you can pay your ENTIRE advance tax in a SINGLE instalment by 15th March. This is a significant simplification.

Interest Penalty: If you don't pay advance tax (or pay less than required), you will be charged interest at 1% per month under Sections 234B and 234C. This can add up to 3-4% of your total tax liability if you skip all instalments.

Which ITR Form Should You File?

Filing the WRONG ITR form is a common mistake that can result in your return being processed incorrectly or rejected.

📌  ITR-4 is simpler and suitable for presumptive taxation. If you have business income but also capital gains or foreign income or multiple sources, you MUST file ITR-3 even if you're using 44ADA.

Old Tax Regime vs New Tax Regime for FY 2025-26

New Tax Regime Slabs — FY 2025-26 (Default)

Under the New Regime, the Section 87A rebate allows ZERO tax if your income is up to ₹12 lakh. For incomes above ₹12 lakh, tax is calculated as per slabs above + 4% Health & Education Cess.

Old Tax Regime Slabs — FY 2025-26

The Old Regime allows deductions like Section 80C (₹1.5L), 80D (health insurance), HRA, LTA, home loan interest, etc. The New Regime does NOT allow most of these deductions. 

Which Regime is Better? — Comparison

Tax Planning Strategies for Freelancers and Creators

1. Choose the Right Tax Regime

Run the numbers — if your deductions under old regime don't exceed the tax benefit of new regime slabs, go with the new regime. Most people earning under ₹12 lakh benefit significantly from the new regime's zero-tax limit.

2. Use Section 44ADA If You Qualify

44ADA saves you from: maintaining detailed books, getting a tax audit, complex ITR filing. If your actual expense ratio is less than 50% of income, it also saves tax. Many software freelancers earning up to ₹75 lakh should seriously consider this option.

3. Claim All Legitimate Business Expenses

Many freelancers leave money on the table by NOT claiming expenses. Your camera, laptop, internet, software, and even a portion of your home rent — all are deductible. Document everything.

4. Register for GST and File LUT for Foreign Clients

If you earn from foreign clients, register for GST and file an LUT every year. This allows you to export services without paying GST and also claim input credit on your business expenses — an effective 18% refund on purchases.

5. Separate Business and Personal Accounts

Use a dedicated bank account for all business transactions. This makes bookkeeping easy, makes ITR filing accurate, and protects you during any scrutiny.

6. Pay Advance Tax on Time

Don't wait until March 31. Calculate your expected income quarterly and pay advance tax by the due dates. Missing advance tax instalments leads to 1% monthly interest which easily erodes your savings.

7. Maintain FIRCs for All Foreign Payments

Every time you receive foreign currency, ask your bank for a Foreign Inward Remittance Certificate (FIRC). This is mandatory proof for GST export benefits and also useful during income tax scrutiny.

8. Track Your TDS Credits

Check Form 26AS and your Annual Information Statement (AIS) every quarter. If a brand deducted TDS on your behalf, ensure it appears in your AIS. Missing TDS credits mean you pay tax twice — once as TDS, once again at filing.

Common Mistakes Made by Freelancers and Creators

Penalties for Non-Compliance

Practical Tax Computation Examples

Example 1: Upwork Freelancer Earning ₹12 Lakh

Arun is a web developer in Delhi. He earns ₹12 lakh from Upwork (USD) and has actual expenses of ₹2 lakh.

Example 2: YouTuber Earning ₹20 Lakh

Shruti runs a cooking YouTube channel: ₹20L from AdSense + ₹3L from brand sponsorships = ₹23L total. She opts for New Tax Regime under 44ADA. 

Example 3: Instagram Influencer Earning ₹35 Lakh

Neha is a fashion influencer: ₹20L from brand deals + ₹10L from Reels bonus + ₹5L from affiliate commissions + free iPhone worth ₹1.3L from a brand.

Example 7: YouTuber Claiming Depreciation

Camera: ₹80,000 (April 2025) | Laptop: ₹1,20,000 (May 2025) | Ring Light: ₹15,000 (June 2025) | Microphone: ₹25,000 (September 2025)

Example 8: Old Regime vs New Regime — Creator at ₹20 Lakh Income

Frequently Asked Questions (FAQs)

Freelancer Tax India FY 2025-26  |  YouTuber Tax  |  Influencer ITR  |  Section 44ADA  |  GST for Freelancers  |  TaxGen Solutions 

  Q1. Is Upwork income taxable in India?

Yes, absolutely. If you are a Resident Indian, all income — including payments received from Upwork in USD — is taxable in India as business or professional income. The foreign currency is converted to INR using the SBI TT Buying Rate on the date of receipt. TaxGen Solutions helps Upwork freelancers compute, file, and optimise their tax every year — visit taxgensolutions.com.

  Q2. Is Fiverr income taxable?

Yes. Fiverr income, whether paid in USD, EUR, or any currency, is fully taxable in India for Resident Indians. Convert the foreign currency to INR using the SBI TT buying rate on the date of receipt and report it as business income in your ITR.

  Q3. Is YouTube income taxable in India?

Yes. YouTube AdSense revenue is taxable as business income. It includes all earnings — ads, memberships, Super Chats, Super Thanks, and merchandise shelf income. TaxGen Solutions specialises in YouTuber tax filing for all income sources.

  Q4. Do influencers need GST registration?

If your total income exceeds ₹20 lakh in a year, you must register for GST for influencers. For interstate or foreign services, GST registration may be required even at lower turnover. TaxGen Solutions assists with GST registration, LUT filing, and GST return compliance for creators.

  Q5. Can freelancers opt for Section 44ADA?

Yes, if they are engaged in a specified profession (includes IT, design, writing, consulting) and their gross receipts do not exceed ₹75 lakh. Under Section 44ADA, 50% of gross receipts is taxable profit — no books, no audit, maximum simplicity.

  Q6. Is affiliate marketing income taxable?

Yes. Commissions earned from affiliate marketing programs (Amazon Associates, Flipkart Affiliates, ShareASale, etc.) are taxable as business income. Whether the payer is Indian or foreign, the income is taxable in India for Resident Indians.

  Q7. Is foreign income taxable in India for freelancers?

Yes, for Resident Indians (those who stay in India for 182+ days in a year), global income — including income from foreign clients — is fully taxable in India. The residential status under Section 5 of the Income-tax Act determines taxability.

  Q8. Which ITR form should freelancers file?

If using presumptive taxation (44ADA/44AD) — file ITR-4. If maintaining regular books of accounts or if you also have capital gains — file ITR-3. Never file ITR-1 if you have business/freelance income. TaxGen Solutions ensures you file the correct form with zero errors.

  Q9. Is TDS deducted on influencer income?

Yes. Indian brands deduct TDS at 10% on professional fees (Section 194J) and 10% on benefits/perquisites like free products worth more than ₹20,000 (Section 194R). Always check Form 26AS and AIS to confirm TDS credits before filing.

  Q10. How are free gifts from brands taxed?

Free gifts (phones, gadgets, trips) received in connection with your influencer business are taxable as business income at the Fair Market Value. The brand typically deducts 10% TDS on the value under Section 194R. You must declare the FMV as income and can also claim depreciation on items used for business.

  Q11. Is Instagram income taxable?

Yes. All income from Instagram — Reels bonuses, brand deal payments, affiliate commissions via Instagram, subscription income — is taxable as business income in India. TaxGen Solutions helps Instagram creators with complete tax compliance, GST registration, and ITR filing.

  Q12. Is Facebook monetization income taxable?

Yes. Income from Facebook Stars, fan subscriptions, in-stream ads, and Reels bonuses is taxable as business income in India. Foreign receipts are converted to INR at SBI TT buying rate.

  Q13. Is Snapchat Creator income taxable?

Yes. Spotlight bonus payments, premium story revenue, and any brand deals through Snapchat are fully taxable as business income. All such income must be declared in your ITR under PGBP head.

  Q14. Can creators claim laptop expenses?

Yes. Laptops used for business (editing, coding, designing) can be claimed via 40% depreciation under the Income-tax Act every year on the Written Down Value. If purchased before October 1, full 40% applies; if after, 50% of 40% in the first year.

  Q15. Can creators claim internet expenses?

Yes, the portion of internet expense used for business purposes is deductible. If your internet is 80% used for business, you can deduct 80% of your internet bill as a legitimate business expense. Maintain records for scrutiny.

  Q16. Is GST applicable on brand collaborations?

Yes. When you provide brand collaboration or influencer services to an Indian brand, you must charge 18% GST. For foreign brands, it may qualify as zero-rated export of services with 0% GST if you file an LUT.

  Q17. Is advance tax compulsory for freelancers?

Yes, if your estimated tax liability exceeds ₹10,000 in a year, you must pay advance tax in quarterly instalments. Under 44ADA, you can pay 100% by 15th March. Missed instalments attract 1% monthly interest under Sections 234B and 234C.

  Q18. What happens if freelancer income is not disclosed?

Non-disclosure of income can lead to: income tax notice and reassessment, penalty of 50-200% of tax amount, and prosecution for wilful evasion. The Income Tax Department uses data from banks, GST, Payoneer, and the Annual Information Statement (AIS) to detect undisclosed income.

  Q19. Can a freelancer use both GST and Section 44ADA?

Yes. GST and income tax are separate laws. You can use the 44ADA presumptive scheme for income tax while also being registered under GST and filing GST returns. TaxGen Solutions manages both compliance tracks seamlessly for clients.

  Q20. How is foreign remittance reported in India?

Foreign remittances show up in your bank statement and are reported to RBI. For income tax, you report the INR equivalent as income. For GST, FIRCs (Foreign Inward Remittance Certificates) serve as proof of export of services.

  Q21. What is LUT in GST and why do freelancers need it?

LUT (Letter of Undertaking) is a declaration filed on the GST portal allowing you to export services without paying GST. Freelancers providing services to foreign clients should file LUT every year to avoid charging 18% GST on exports.

  Q22. How is cryptocurrency income taxed for creators?

Crypto received as payment for services is taxable as business income (at applicable slab rates). If you later sell crypto, any gain is taxed at 30% flat rate plus 4% cess under virtual digital asset (VDA) provisions of Section 115BBH.

  Q23. Is Patreon income taxable in India?

Yes. Patreon subscriptions and pledges received by Indian creators are taxable as business income. Foreign currency receipts must be converted to INR at the date of receipt using the SBI TT Buying Rate.

  Q24. Is Twitch streaming income taxable?

Yes. Twitch subscriptions, bits, donations, and ad revenue are all taxable as business income in India. Income in USD is converted to INR for tax purposes.

  Q25. Can I deduct home office rent?

Yes. If you work from home, you can deduct a proportionate portion of your home rent as a business expense — typically calculated as the area of your work space divided by total home area.

  Q26. Is course sales income taxable?

Yes. Revenue from online courses sold on platforms like Udemy, Teachable, or your own website is fully taxable as business income. If your turnover exceeds ₹20 lakh, GST at 18% also applies on sales to Indian buyers.

  Q27. Is there any tax-free limit for freelancers?

Under the New Tax Regime, income up to ₹12 lakh attracts zero tax due to the Section 87A rebate. There is no separate exemption for freelancers — the same slabs apply as for all individuals.

  Q28. Can freelancers form a company to save tax?

It depends on income level. Companies pay flat 22-25% tax but cannot access 44ADA and have compliance costs. For most individuals earning under ₹50 lakh, operating as an individual with Section 44ADA is more tax-efficient.

  Q29. What is Form 26AS and why does it matter?

Form 26AS is a consolidated tax statement showing all TDS deducted in your name, advance tax paid, and certain high-value transactions. Always reconcile your income with Form 26AS before filing ITR. Mismatches can trigger scrutiny notices.

  Q30. What is AIS (Annual Information Statement)?

AIS is a comprehensive statement on the income tax portal that shows information received from banks, payment platforms, mutual funds, GST — about your financial transactions. The IT Department uses this to detect income not declared in ITR. Always review your AIS before filing your income tax return.

  Q31. Can I deduct the cost of a sponsored trip?

No — you cannot deduct the cost of a sponsored trip as a business expense because you didn't pay for it. However, you must include the FMV of the trip as your income since it's a benefit received from a brand. The brand deducts TDS at 10% under Section 194R.

  Q32. Is X (Twitter) income taxable?

Yes. X Premium revenue sharing, tips received through X, and any brand deals done via the platform are taxable as business income in India. Convert USD/foreign currency to INR at SBI TT buying rate on date of receipt.

  Q33. Do I need to pay GST on my own course sales?

If you're a registered GST taxpayer and your course turnover exceeds ₹20 lakh, GST at 18% applies on course sales to Indian buyers. Sales to foreign students may qualify as zero-rated export of services.

  Q34. What if my client does not deduct TDS?

If your client was supposed to deduct TDS but didn't, you are still liable to pay the full tax on that income at the time of filing your ITR. The obligation to deduct is on the payer, but the obligation to pay tax is always on you.

  Q35. Is income from gaming/streaming on YouTube taxable?

Yes. All income from gaming channels — ad revenue, Super Chats, memberships, sponsorships, merchandise — is fully taxable as business income. Gaming/streaming income follows the same rules as other digital creator income in India.

  Q36. How do I handle multiple currencies in tax filing?

Convert each foreign currency receipt to INR using the TT buying rate of SBI on the date of receipt. Maintain a log of all foreign receipts with dates and amounts. The final INR total is what you report in your ITR.

  Q37. Can freelancers claim Section 80C deductions?

Section 80C deductions (PPF, ELSS, insurance premium, etc.) are available ONLY if you opt for the Old Tax Regime. Under the New Tax Regime (default from FY 2023-24), Section 80C deductions are NOT allowed.

  Q38. What is the due date to file ITR for freelancers?

For individuals not liable to audit, the ITR filing last date is 31st July of the Assessment Year. For those requiring tax audit, it is 31st October. Filing after due dates incurs late fee under Section 234F (₹5,000 max for income above ₹5 lakh).

  Q39. Can I claim deduction for NPS under the New Regime?

Yes! The employer's contribution to NPS under Section 80CCD(2) is available as a deduction even under the New Tax Regime. This is a useful tax planning tool for freelancers who engage their business as a sole proprietorship.

  Q40. How does the Income Tax Department track freelancer income?

Through multiple channels: FIRC reports from banks (for foreign remittances), GST return data, data from payment platforms (Payoneer, PayPal reported to IT Dept), TDS filings by clients, AIS data from mutual funds and banks, and Form 60/61 for cash transactions.

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This document is for informational purposes only. Consult a qualified Chartered Accountant for personalised tax advice.