Tax on the fees received by Missionaries and subsequently made over to the society.

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..... Tax on Salaries of members of Religious Congregations 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 .....

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..... ndividual missionary and not to the income of the missionary per se . Taxability of such an income gets transferred to the institution from the individual provided the entire income for the missionary is assessed with the income of the institution and satisfies all the rules governing Income Tax exemption given to the institution u/s. 12A . - Circular - Trade Notice - Public Notice - Instruction .....

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