# Indian YouTubers must follow new tax rules for AdSense income 2026-08-13T19:15:43+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet Indian YouTube creators earning AdSense income must follow specific rules for tax calculation and ITR filings as per Rule 206 of the Income-tax Rules, 2026. Earnings in dollars must be converted at the telegraphic transfer buying rate of SBI on 31 March of the relevant financial year, not Google's exchange rate or the bank's credited rate. Payments from Google outside India qualify as an export of services under GST, making AdSense income zero-rated. GST registration is needed when aggregate turnover exceeds Rs 20 lakh (Rs 10 lakh in special-category states). No Indian TDS applies to AdSense fees, but US withholding tax can be reduced to 15% under the India-US treaty. YouTubers must file ITR-3 under 'Profits and Gains of Business or Profession' and can claim expenses like equipment depreciation, freelancer payments, and software costs. A foreign tax credit under Form 67 can avoid double taxation on US-taxed portion. ## Coverage - livemint.com Tags: AdSense, foreign tax credit, GST, Income tax, Tax Deducted at Source, YouTube earnings Canonical: https://indianopinion.org/indian-youtubers-must-follow-new-tax-rules-for-adsense-income/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/indian-youtubers-must-follow-new-tax-rules-for-adsense-income/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.