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2019 (7) TMI 267 - SCH - Income TaxDeduction of TDS on salary u/s 192 - Nuns, Sisters, Missionaries and Fathers are bound by the Canon Law for their vows of poverty to the Christ and that they cannot be taxed in respect of the Grant-in-Aid or salary received from the State Government by respective school or educational institutions - whether no income tax can be deducted at source from the salaries and other monetary benefits paid to these persons - religious denomination under Article 26 of the Constitution of India - Diversion of income at source - Religious binding character of the Nuns and Missionaries to make over even their salary receipts to the Institution, Church or Diocese amounts to diversion of income at source, by overriding title in favour of the Institution, Church or Diocese towards such religious obligations - HELD THAT:- Issue notice. In the meanwhile, status quo with regard to payment of tax, as on today, shall be maintained by the parties. List the matters on 7th August, 2019.
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