Mrunal Patel Unacademy's video: Income Tax Christian Nuns Sisters - SC Ruling polity currentaffairs upsc

The Supreme Court upheld the income tax department's decision to deduct tax at source (TDS) from salaries paid to nuns and priests working as teachers in government-aided Christian missionary schools, despite their vows of poverty. A bench led by Chief Justice D.Y. Chandrachud dismissed appeals from dioceses and congregations in Tamil Nadu and Kerala, stating that salaries funded by government grants are subject to tax regardless of religious vows. Senior advocates representing the dioceses argued that the income is transferred to the congregation, not kept by the nuns or priests, and that their vows mean they do not personally benefit. Previously, a 1944 CBDT circular exempted missionaries’ salaries from income tax, a relief upheld until 2014 when the government mandated TDS on such salaries. Join Unacademy courses for UPSC Preparation https://unacademy.com/goal/upsc-civil-services-examination-ias-preparation/KSCGY/subscribe?plan_type=plus&referral_code=mrunal.org