Taxability of honorarium

DEAR ALL,

PLZ HELP ME OUT IN THIS

CAN HONORARIUM BE TAXED UNDER THE HEAD PGBP? 

A PERSON WHO IS A DIRECTOR IN A CO. RECEIVES HONORARIUM FROM THAT CO.,UNDER WHICH HEAD THIS WOULD BE TAXED?

Replies (3)

Hi , I am of the opinion the honorarium should be prima facie taxable under the head income from other sources , but further depends upon the conditions , say , if directors is in whole time employment of the company , then it can be made taxable under the head salary , because it must have received due to professional services received . If not in employment than it can be made taxable under the head bussiness and profession , if honorarium is received for his professional services rendered and if not for his professional services than income from other sources . 

Dear frnds,

If honorarium received as scientist/professional, under which head it would be taxed..??

plz explain ..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details