The stipened Income shall Be Taxable Under the Head "Income from Other Sources"
1. Stipened being an amount received during the course of his/ her Training.
2. It Shall be taxable under the head Income from Other Sources & not under the Head Salary.
3. In case the Gross Total Income including such Stipened doesnot exceed the Basic Exemption Limit ie Rs. 3 Lacs, your friend need nnot pay any tax.
4. Tax need not be paid on Stipened Income individually/ seperately. Amount In Excess of Rs. 3 Lacs after Deduction shall be subjected to Tax at Normal Rates as precribed in the Act.