Taxability of honorarium income

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honorarium received from tha trade union by its general secretary is taxable under which head? there is no employer - employee relationship between the trade union and the general secretary.

if it is taxable under the head business, under which business code in itr-4?

 

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Similar Quarry - My brother is working with a NGO and getting honorarium Rs.30,000/- per month. That society has not deducting TDS. Kindly guide tax implication on that honorarium. Thanks in advance to guide. 

 

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