Honurarium taxble under which head

rupesh gupta (tax advocate) (103 Points)

24 July 2012  

 

dear experts plz tell me in which head honurarium taxble ? details are below

1.my client is received Pension from CGHS as a doctor post.(Thisis under salary head)

2.after retirement he made contract a comapny to received honorarium Rs.1lakh per mnth for his professional service as doctor.

3.that company deduct TDS in 194J for honorarium.

which return form i used & which head honorarium we calculate the Tax.