Taxation of trade union

One of my clients want to file income tax return with AOP status, basically its a trade union registered under trade union act. On monthly basis contribution from members are submitted and persons in charge are managing exp based on receipts. They also have bank FD on which they have earn intt and bank deducted TDS. please suggest in which head income would be chargeable and is it exempt under section 10(24) if we show under income from other sources. We have to show on intt of FD income or excess of receipt over payment