08 February 2016
Scholarship received other than from colleges / universities etc. form part of salary and taxable.
Stipend however is not a scholarship.
Doctors receive stipend at hospitals shall be taxable, as doctors on a traineeship perform duties similar to other full-time doctors and the work experience from the traineeship can further their career.
09 February 2016
Stipend received above the basic exemption limit during the previous year is taxable. However, scholarships granted to meet the cost of education is exempt u/s 10(16).
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