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

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Full Text of the Document

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....ttention is invited to the instructions contained in Board's circular No. 5 of 1940/D.Dis.No.26(33)-I.T./39 dated the 2nd January, 1940 and D.O. D.Dis.No.26(33)-I.T./39, dated the 9th May 1940. It has been brought to the Board's notice that considerable hardship is caused to Missionaries by the taxation of fees received by them for services rendered, which, by the condi....