Liability to tax - Fees received by Missionaries and subsequently made over to their Society

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..... oard's circular No. 5 of 1940/D.Dis.No.26(33)-I.T./39 dated the 2nd January, 1940 and D.O. D.Dis.No.26(33)-I.T./39, dated the 9th May 1940. It has been brought to the Board's notice that considerable hardship is caused to Missionaries by the taxation of fees received by them for services rendered, which, by the conditions of their service and the Rules of their Society, they are required t .....

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..... ve decided that no income-tax should be levied on fees received by Missionaries for services rendered by them, which by the conditions of their service and the Rules of their Society, they are required to make over to the Society. Such income would also be exempt in the hands of the Society concerned if the conditions laid down in Sec. 4(3)(ia) are satisfied. 2. Board's circular No.5 of 1940 .....

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