Salary of MLA/ State Minister

[Rajendra Prasad]

Dear Sir,

Salary of MLA is taxable under which head

Salary of State Minister is taxable under which head

Please clarify.

AI Summary

Taxability of public office remuneration: salaries of MLAs and state ministers treated as other income for tax purposes.
The enquiry asks under which head the salary of an MLA and a State Minister are taxable; the reply categorically states both are taxable as Other income, without further elaboration on statutory basis or assessment treatment.