High Court held that applicability of section 192 relating to TDS provisions, is uniform and not affected by religious character of teachers who are paid such salary by State in form of Grant-in-aid and thus, salaries received by Nuns, Sisters or Missionaries working as teachers in religious institutions from State Government are liable to TDS. SLP of the assessee is dismissed.
Institute of the Franciscan Missionaries of Mary v. UOI (2025) 302 Taxman 4 (SC) Editorial : UOI v. Society of Mary Immaculate (Tamil Nadu), Madras (2019) 262 Taxman 496/ 412 ITR 545 (Mad) (HC)
S. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]
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