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Regarding Stipend

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18 January 2009 My brother is doing Phd in TIFR Mumbai and he is earning a stipend of Rs. 12000/- per montha and a scholarship stipend of another 3000/- per month. Will the above two earnings are liable to tax or not?

According to me there is no employer employee relation beween my brother and TIFR and also stipend is not covered under the head salary income.

And one more doubt should he file a statement of income since he is earning more than the basic exemption limit prescribed by law?

pls help me.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
18 January 2009 Stipend is tax free u/s.10(16). Citation:- 1) CIT Vs. V.K.Balachandran (1984) 147 ITR 4 (Mad).
If your brother had no income other than stipend filing of Income Tax return is not mandatory.
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