It seems that the payments made to sisters, fathers, nuns,missionaries etc….in capacity of teachers shall be liable to TDS u/s 192 irrespective of the fact that such salaries are not directly credited in their accounts but to the society or trust account with an overriding title.

We need to wait further for more clarification on same for drawing concrete conclusions whether payment for honorary services by such missionaries shall also be liable to TDS or not. https://www.thehindubusinessline.com/news/national/salaries-of-nuns-priests-working-in-schools-liable-to-tax-madras-hc/article26612275.ece