Which Head of Income

Hello,

I think so it will be IOS....

I agree with Traptis explanation, but what will be your answer if it there is any organisation like NGos.

So i will consider it as IOS and also he is receiving gifts from Laymen( in any nature). so will be considered as gift only and not salary or any business income....

no.....it wil cum under IOS

hi...a church is a not for profit organization....and thus the income of a priest is not a PGBP income ...........  since their is no employer employee relationship.............and therfore the income of a priest is not a salary income........................and therefore in my view the income of a priest is taxable under income from other sourses................

It should be treated under the head income from other sources.

of course Income fom other source

No doubt its income from business & profession because he spends most of his time in his work

Priest's income should be charged U/h other sources.

These should be treated as simple gifts and taxed u/s 56(2)vii. as employer employee relation does not exist.

Should be income from other source

its not the business income.....it should b charged under IFOS....

other source

of course. it will come under IFOS......... as no employer employee relationship, nor profit motive.......... besides ifos being a residuary head...... any thing which doesnt cum any where cums here

hi aamir,

u put up a question about profession . but i talked about business. Profession is defined u/s 2(36)

"The word profession implies professed attainment in special knowledge as distinguished mere skill. Aprofession involves labour, skill, education and special knowledge and implies a vocation requiring higher education and learning....................."

So if a c.a. / c.s. / doctor receives something it will be treated as profession and u know very well that income from profession is taxed u/h PGBP.

pls correct me if i m wrong somewhere