Insurance commission taxability

Can any body tell me that insurance commission, under which head to be taxable, TDS deducted u/s194D Total insurance commission Rs.30000 in a year.This is not my main business.

Can i put under other sources?

If yes, Can i claim adhoc deduction 50% for first year commission?

If yes, adhoc deduction is available for only LIC commission or any other insurance commission say SBI life.

Thanks