https://www.taxtmi.com/circulars?id=9136 Where fees or other earnings received by members of religious congregations are to be made over to the congregation, an overriding title vests in the congregation and those receipts are not taxable in the hands of the individual missionary. The exemption applies only to the individual's liability; taxability is transferred to the institution if the missionary's income is assessed with the congregation's income and the institution meets the conditions for income-tax exemption under section 12A. en-us Mon, 05 Dec 1977 00:00:00 +0530 Sat, 16 Nov 2024 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9136 Where fees or other earnings received by members of religious congregations are to be made over to the congregation, an overriding title vests in the congregation and those receipts are not taxable in the hands of the individual missionary. The exemption applies only to the individual's liability; taxability is transferred to the institution if the missionary's income is assessed with the congregation's income and the institution meets the conditions for income-tax exemption under section 12A. Circulars Income Tax Mon, 05 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9136