Internship/Academic shown in Salary Pay Slip of a Doctor

This query is : Resolved

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Medical internship income shown under Section 192 is generally taxable as salary, especially if supported by Form 16. If no TDS is deducted and no Form 16 is issued, exemption under Section 10(16) may be explored based on the nature of the stipend and applicable judicial precedents.

ABHISHEK ROY CHOUDHURY

ABHISHEK ROY CHOUDHURY (Querist)
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15 June 2026 Dear Sir,
An Assesse who is in internship Doctor in AIIMS and his income is shown under section 192 in Form 26AS for A.Y. 2026-27 but he is telling it will be not be treated as Salary as his batch mates has shown it as Student in the ITR for A.Y. 2026-27. Please tell me how to show it so that the income will not be taxable.

Thanks,
Abhishek Roy Choudhury.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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16 June 2026 If your institution has deducted TDS under Section 192 and issued a Form 16, your internship stipend is legally classified as "Income from Salaries." You must report it accordingly in your ITR to avoid discrepancies with your Form 26AS, as it is generally considered taxable income for medical interns performing professional duties.

ABHISHEK ROY CHOUDHURY

ABHISHEK ROY CHOUDHURY (Querist)
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18 June 2026 Dear Sir,
First of all thanks for your reply. But one thing I want to know as you have said that if the institution have issued Form16 and has deducted TDS then we have to show in ITR as Income from Salary but here the Institution has not deducted TDS and not issued any Form 16 then what to do as he is telling that it will not be treated as Salary. So how to show this amount in ITR as exempt income.

Thanks,
Abhishek Roy Choudhury.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 June 2026 Declare it under Schedule EI. Stipends received by postgraduate medical students, research scholars on fellowships, and generally CA article trainees are exempt u/s. 10(16) IT act, 1961(backed by case laws like Sudhir Kumar Sharma v. ITO)

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