taxability of honorarium

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My cousin's uncle seems to have trouble deciding under which head to pay tax on honorarium that he frequently receives for lectures he gives. He receives it from multiple sources and on some of those receipts TDS has been deducted at the rate applicable to prof.fees.
So should his uncle disclose the honorarium income as Income From Other Sources or as Professional Income(if prof.income, can he make use of section 44ADA for presumptive taxation)?
urgent reply needed.
Replies (3)
If he salaried person then He can show it under IFOS.



***Honorarium to neither Professional’s nor employee
If the person receiving the honorarium is neither employee nor professional then payee is not liable to deduct TDS u/s 192 nor u/s 194J. However the person receiving the Honorarium will have to show it as income from other sources.
agree with Mr. raja reply...
........
Can standard deduction be claimed on the same ? Or any other expenses can be deducted?


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