Taxability of honourarium
This query is : Resolved
06 January 2014
Is Honorarium paid to a government employee in pursuance of doing duty for election/ duty of examination held of various institution like IS Exams etc, is taxable income?
06 January 2014
I think so yes. You should add the same to income from other sources.
other views solicited...
other views solicited...
Message likes :
1 times
26 July 2025
**Taxability of Honorarium paid to Government Employees:**
Honorarium received by a government employee for duties like election work, examination duty (such as for IS exams), or similar tasks is **fully taxable as salary income** under the Income Tax Act.
### Explanation:
* **Honorarium** is considered as **income from salary** when received by an employee from the employer (government or otherwise) for services rendered in connection with the employment.
* Such payments are **added to the salary** and taxed according to the applicable slab rates.
* This is supported by various rulings and is the standard practice.
### Summary:
| Payment Type | Tax Treatment |
| ------------------------------------------------------- | ------------------------------ |
| Honorarium to Govt Employee for duties (Election/Exams) | Fully taxable as salary income |
---
If you want, I can share relevant sections or case references for better clarity!
Honorarium received by a government employee for duties like election work, examination duty (such as for IS exams), or similar tasks is **fully taxable as salary income** under the Income Tax Act.
### Explanation:
* **Honorarium** is considered as **income from salary** when received by an employee from the employer (government or otherwise) for services rendered in connection with the employment.
* Such payments are **added to the salary** and taxed according to the applicable slab rates.
* This is supported by various rulings and is the standard practice.
### Summary:
| Payment Type | Tax Treatment |
| ------------------------------------------------------- | ------------------------------ |
| Honorarium to Govt Employee for duties (Election/Exams) | Fully taxable as salary income |
---
If you want, I can share relevant sections or case references for better clarity!
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Query regarding applicability of UDIN on MCA forms signed using DSC by a Chartered Accountant
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Spice form, ? mark comes in address
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
