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Insurance agent commission

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Mr. A had received insurance agent commission during the FY 2019-20. under which head of income it is taxable(PGBP or income from other sources)?
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In your case, if the Income from commission is one time and/or casual in nature (some time it may be there and some time it may not be there) then it needs to be considered as income from other sources.

However, if the income from commission is going to be substantial, every year and year after year, if it's regular in nature, like this year and thereafter if every year you will going to receive this income, than such income shall fall under income from business.


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