1Which presumptive scheme can a makeup artist use?
44ADA (50% of receipts, within Rs 50 lakh) as a professional, or 44AD (8%/6%, within Rs 2 crore) for a salon/business. Both skip audit and often reduce tax for those with modest costs.
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ArticleMakeup artists earn income from bookings, bridal work and shoots, with real product, kit and travel costs and TDS from larger clients. Here's how makeup artists can save tax and stay compliant.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13
Quick answer
Makeup artists earn professional or business income — so presumptive schemes, kit and travel claims, GST and advance tax are the levers. Here's how.
Depending on how your work is classified, you may use 44ADA (declare 50% of receipts, within Rs 50 lakh) as a professional, or 44AD (declare 8%, or 6% on digital receipts, within Rs 2 crore) for a salon/business. Both skip audit and detailed books and often reduce tax for those with modest costs.
If you keep books, deduct products and your makeup kit (replenished regularly), equipment (through depreciation), travel to venues and shoots, assistant payments, and a share of studio rent. These are real costs that reduce taxable income.
Production houses, studios and corporate event clients deduct TDS that appears in your 26AS/AIS. Claim full credit for it and report all receipts the AIS shows — both unclaimed credit and under-reporting are avoidable.
On your personal return, use 80C up to Rs 1,50,000, the extra Rs 50,000 NPS, and 80D health insurance (Rs 25,000, plus up to Rs 50,000 for senior parents). Compare against the new regime each year.
Bookings are seasonal and lumpy, so estimate your net after expenses and pay advance tax in the four instalments if your tax exceeds Rs 10,000, to avoid 234B/234C interest.
44ADA (50% of receipts, within Rs 50 lakh) as a professional, or 44AD (8%/6%, within Rs 2 crore) for a salon/business. Both skip audit and often reduce tax for those with modest costs.
Yes, when you keep books — products, kit, equipment (via depreciation), travel and assistant payments are deductible , along with a share of studio rent.
Yes — TDS is only an advance; the income is taxed at your slab. Claim full credit for the TDS in your 26AS and report all receipts your AIS shows.
Booking bridal, shoots and events? Write to the firm and we'll sort your presumptive choice, TDS and advance tax.