Which head of income?

yes u r right 

it is not business income because he is not to do this more than once 

&

as per definition of captial assets it is not capital assets hence not taxable in capital gain head.

"The Transplantation of Human Organs Act 1994" prohibits the sale of human organs and tissues.  Violators are subject to fines and imprisonment."

so it is an illegal income.

I might not agree with your views madam, this is more or less kidney transplantation which is very much legal and anyways Income Tax does not distinguish between legal or illegal incomes and all are chargeable to Tax. So in my views it will be chargeable under IFOS. In one way it can also be construed as Gift, for kindful gesture.

It should be taxed under the head other souces., as kidney is not a capital asset, neither its an business activity..

other sources

yes under income from other sources and might be as per the view of one friend ,we can take it as a gift

Buddy how he earn sum income...

either its capital reciept or other /misc reciepts...

if u dont want to make it taxable credit the amount in capital a/c else treat the whole amount as income from other sources...

it should be other sources bcoz income wih is earn frm business i.e. business income and it dont come in capital asset  definition so not taxable as capital gain.

My view is also that it should be covered under income from Other Sources.

HI Friends 

To be called as income first it should be covered under the Definition of Income u/s 2(24).

since it is not covered under the Income Definition it is not an Income at all.

Sorry to negate all learned people above...

The taxability of receipt of money on which we are debating is a capital receipt & hence not taxable...!!

Jaya Jain Madam's opinion is Correct

If capital receipts are not taxable then even gifts, non-competent bids, Lottery winnings , etc would be rendered exempted coz all of those are Capital receipt. They are included in sec 2(24) coz Govt wanted to increase their base of taxation and tap on the Capital receipts and sec 2(24) is a non exhaustive one includes all those items that can constitute as income. The AO in this case can easily term it as gift and tax it.