Taxability of honorarium

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 ..