treatment of income recieved by brahmans

Can be taxed as Income from other source. lets wait for experts opinion.

Normally religious pandits receive dakshinas for their expert advice such as on horoscope telling or for performing any sort of puja havan etc. which is their profession. Hence you can account such income from business & Profession. It cannot be income from other sources. If people like us give horoscope prediction and earn dakshinas then it can be termed as Income from other sources, since we are not religous pandits.

then what we are assuming it business or profession, in my opinion it cant be a profession as it does not have any recognition from an institute

Profession does not require any degree from institute. In my opinion dakshinas of Pundits will be taxed under the head of Professional Income.

It is indeed income profession. Why doubt?

Income from profession

sir but they dont maintain any a/c and such how do they will have tax audit as they generaly they receive payment in cash and most of the payments they receive is in kind so what can be the treatment for anything received in kind

1.Not maintaining accounts does not render a vocation as not a profession. 2. The duty is theirs to maintain, if they fail to the consquences they have to face. 3. Items received in kind are gifts (like dhotis and sarees) and they are not taxable as income. But it is in their own interest to keep an account of those too.