Print on demand, royalty and income tax

This query is : Resolved 

06 August 2021 I am planning to upload my artwork on US based print on demand e-commerce platform.The customers will place the order with that platform and then that ecommerce platform will manufacture and deliver the product to the customer. I'm just uploading my artwork as a designer. I am not involved in any other process such as receiving orders, manufacturing and delivering the products to customers etc. The selling price for product will be set by designer (in this case, me) and the ecommerce platform will deduct the base cost and give the artist remaining 100% of the profit (i.e. selling price - base cost).
For example, 1.the base price for a t-shirt is $10 and designer choose to sell it for $24, then designer would keep $14 in profit.

2.the base price for a t-shirt is $10 and designer choose to sell it for $19, then designer would keep $09 in profit.

The designer will receive the payment through PayPal.

My questions are ,

1. Does this profit come under ROYALTY?
2. Which ITR needs to be filed?
Payouts are in dollars but payments deposited in bank a/c are in Indian rupees.
3. I'm not artist/ designer by profession, then under which category above income will fall? Business income or income from other sources.

06 August 2021 1 yes, it will be considered as royalty.
2 File ITR 3 treating it as professional income.
3 It's business income only.

10 August 2021 Thank you so much, Sir




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