Income from other sources: state legislature remuneration taxed as such, standard monthly deduction allowed and no tax deducted at source. Remuneration paid to Members of State Legislatures is assessable as income from other sources and is not subject to tax deduction at source. A standard deduction is to be allowed from the monthly allowance - the lesser of a prescribed fixed monthly amount or a prescribed fraction of the monthly allowance - permitted without enquiry where claimed; higher claims require a broad check of actual expenditure. These instructions apply to pending assessments and do not require reopening completed assessments.