This discussion clarifies the appropriate head of income for consultancy fees earned by a beautician. The consensus is that such income should be declared under the Profits and Gains from Business or Profession (PGBP) head, rather than 'Income from Other Sources'.
19 September 2020
My client is a salaried beautician, apart from that in the previous year she received about 30,000-35,000 as consultancy fee as a beautician. I would like to know the appropriate head of Income derived from such Consultancy Fees. I am in dilemma whether it is to be charged under PGBP or Other Sources?