22 February 2011
Income from doing puja - ACCORDING TO ME FOR THE PUJARI IT IS NOT A PROFESSION INCOME BECOUSE POOJA IS NOT PROFESSIONAL ACTIVITY BUT IT IS A JUST SPIRITUAL THINK. FOR THAT REASON IT IS NOT COVER IN PROFESSION.
POOJA INCOME SHOULD BE INCLUDED IN "OTHER SOURSES"
23 February 2011
if pujas is the main occupation of the assessee i.e. primary income source, then as per the express words of law as stated above u/s 2(36), it can be reported under PGBP
however dakshiNa given to pujaris is a kind of donation and that comes under ambit of IOS.
so now i think only ethical considerations matter.. and ultimately.. whether PGBP or IOS, its gonna be returned as taxable income.