Is pension to ex Member of state legislatures taxable? Under which Income head it is taxable? TDS should be deducted on this? Under which section?

Reply- In the case of M. Venkata Subbaiah [2010] 120 TAXLOK.COM (IT) 290 (ITAT-VISAKHAPNAM) ITAT, VISAKHAPATNAM held that Remunerations received by MLAs & MPs are chargeable to tax under s. 56 of the Act as Income from other sources.There is no exemption or immunity for pension received by Ex-MLA & Ex-MP’s. It will be taxable in their hands. The income is not covered under any of the TDS provision, therefore, TDS is not deductiable,