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?
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 |
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If you want, I can share relevant sections or case references for better clarity!
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