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    <title>Liability to tax - Fees received by Missionaries and subsequently made over to their Society</title>
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    <description>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&#039;s receipts rather than the missionary&#039;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.</description>
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    <pubDate>Mon, 24 Jan 1944 00:00:00 +0630</pubDate>
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      <title>Liability to tax - Fees received by Missionaries and subsequently made over to their Society</title>
      <link>https://www.taxtmi.com/circulars?id=67918</link>
      <description>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&#039;s receipts rather than the missionary&#039;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.</description>
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      <pubDate>Mon, 24 Jan 1944 00:00:00 +0630</pubDate>
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