Query on insurance commission

Income from Other Source........

Is it mentioned anywhere in the Act? Do u have any reference or case law to support your answer?

If the assessee is not involved in the activity of selling insurance policies (not his/her business), and yet is receiving commission by virtue of the agency contract of the insurance company with the deceased, then that income will come under the head income from other sources. 

Thanks for the reply Ash and Mihir,

can u give me some reference to the Act or any other reference to law to support this view?