Income Tax for Online Sellers
ITR, inventory valuation, tax audit and presumptive options for sellers
- 1CloseBooks and inventory finalised.
- 2DecidePresumptive vs regular chosen.
- 3FileITR filed with credits.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Income Tax for Online Sellers
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Online selling profit is business income: sales net of returns, minus cost of goods, marketplace fees, shipping, advertising and overheads. Sellers with turnover up to ₹3 crore (when cash receipts are within 5%) can use presumptive taxation at 6% of digital turnover; others keep books, value closing inventory properly, and need a tax audit above ₹10 crore of turnover. The 0.1% TDS deducted by marketplaces is credited against your tax.
Inventory is where most seller profits are misstated — stock at fulfilment centres, in transit or returned damaged must be counted and valued at the lower of cost and realisable value.
We prepare the accounts, choose between presumptive and regular taxation, check audit applicability and file the return with TDS and TCS credits.
| Presumptive (44AD) | Turnover up to ₹3 crore; 6% of digital receipts |
|---|---|
| Tax audit | Above ₹10 crore if cash ≤ 5% |
| Inventory | Lower of cost and net realisable value |
| Marketplace TDS | 0.1% under 194-O, creditable |
Who this is for
Common scenarios where this service is a good fit.
- Marketplace and D2C sellers
- Sellers with stock across warehouses
- Sellers unsure about audit
What you get
Clear deliverables so you know exactly what's included.
- Profit computation
- Inventory valuation
- Audit check
- ITR filing
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Books and inventory finalised.
Presumptive vs regular chosen.
ITR filed with credits.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.

