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    1 of 1944 - 24-01-1944 Income Tax
    Liability to tax - Fees received by Missionaries and subsequently made over to their Society
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    1 of 1944 - 24-01-1944 Income Tax
    Liability to tax - Fees received by Missionaries and subsequently made over to their Society
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    Diversion of income: fees collected by missionaries payable to their society are not taxable in their hands.
    Fees received by missionaries which, by the conditions of their service or Society rules, must be made over to the missionary society are to be treated as the Society's receipts rather than the missionary's personal income; no income-tax is to be levied on such fees in the hands of the missionary, and the receipts will be exempt in the hands of the Society if they satisfy the statutory conditions. The prior circular on this matter is cancelled.

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