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Tax on the fees received by Missionaries and subsequently made over to the society. - Income Tax - 1121/CBDTExtract INSTRUCTION NO. 1121/CBDT Dated : December 5, 1977 Attention is invited to Circular No.1 of 1944 C.No.26(43)-IT/43, dated 24.1.44 in which the liability to tax on the fees received by Missionaries and subsequently made over to the society had been considered. 2. Representations have been received from the members of religious congregations situated all over the country regarding the taxability of the fees received by them. The question for consideration is whether the fees or the other earnings of the missionaries be assessed as their income, although the same is to be made over to the congregation to which they belong under the rules thereof. 3. The Board have examined this issue and have decided that since the fees received by the missionaries are to be made over to the congregation concerned there is an over-riding title to the fees which would entitle the missionaries to exemption from payment of tax. Hence such fees of earnings are not taxable in their hands.
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