Liability to tax - Fees received by Missionaries and subsequently made over to their Society

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....5 of 1940 D.Dis. No.26(33)-I.T./39 CENTRAL BOARD OF REVENUE New Delhi, the 2nd January 1940. Liability to tax - Fees received by Missionaries and subsequently&nbsp....

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....ndered by them and the fees are paid to them and not the Missionary Societies. Not only is there an element of accrual of the fees to the missionaries but there is an actual receipt by them.....