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    5 of 1940 - 02-01-1940 Income Tax
    Liability to tax - Fees received by Missionaries and subsequently made over to their Society
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5 of 1940 - 02-01-1940 Income Tax
Liability to tax - Fees received by Missionaries and subsequently made over to their Society
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Taxability of fees: fees received by missionaries remain taxable to them despite contractual remittance obligations.
Fees charged by missionaries for professional or other services are taxable in the hands of the missionaries because such fees accrue to and are actually received by them; a contractual or rule-based obligation to remit those fees to their Society does not change the missionaries' tax liability.

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