08 August 2016
You mean the amount the pandits received for performing worships and other rituals? If yes, then for them it is their profession and hence the income will be considered as Income under the head profit and Gains from business and profession.
09 August 2016
If there is an employer-employee relationship then such an income would come under the head of salary. Tell us a bit more about this case for detailed discussion.
09 August 2016
Ma'am , as I said earlier, if there is an employer-employee relationship then this income will be chargeable to tax under the head of salaries. If not then PGBP, but if the amount is very small then merely for the sake of simplicity, we can show it as income from other sources.
Now, the question is, does the pujari get "SALARY" for doing pooja and performing rituals?
It appears that pujari is not getting salary as a *pandit* . He should have been EMPLOYED if salary is to be given. There would be an agreement for performing the duties . There would be employee-employer relationship for that/those activities.
It is possible that a person is a pandit and he is doing some job to get salary. He may in his professional capacity (not as an employee) do pooja for the employer. The income from this pooja will be his PGBP income Or income from other source if his income from pooja [all] are small.
Let me know if I was able to clear your doubt, or if you have any further doubt.
11 August 2016
he is doing job as account in pvt firm and he is pujari.So he is geting puja path income independently that means this is his additonal income
12 August 2016
Then if the amount is small like upto 1.2 Lacs in a year then show under the head income from other sources. Otherwise show the income from pooja as PGBP income.