https://www.taxtmi.com/caselaws?id=377232 Salary paid by the State Government to teachers serving as nuns, sisters, missionaries or priests in grant-in-aid institutions remained income chargeable under the head of salaries, so the payer was required to deduct tax at source under section 192. A Canon Law obligation to remit the salary to a religious congregation was only an application of income after receipt, not a diversion by overriding title, because the congregation had no prior legal right to receive the salary from the State. Articles 25 and 26 did not override the statutory TDS mandate, and earlier departmental circulars on fiduciary receipts did not extend to salary. en-us Wed, 20 Mar 2019 00:00:00 +0530 Thu, 18 Apr 2019 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377232 Salary paid by the State Government to teachers serving as nuns, sisters, missionaries or priests in grant-in-aid institutions remained income chargeable under the head of salaries, so the payer was required to deduct tax at source under section 192. A Canon Law obligation to remit the salary to a religious congregation was only an application of income after receipt, not a diversion by overriding title, because the congregation had no prior legal right to receive the salary from the State. Articles 25 and 26 did not override the statutory TDS mandate, and earlier departmental circulars on fiduciary receipts did not extend to salary. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377232