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Stipend of medical student in pg course

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 July 2012 Medical student get stipend in post graduation course.Medical college treat this stipend as a salary and deduct TDS I want to know this stipend will treat scholarship or salary because scholarship is exempted.but salary is taxable.if stipend is free please give relevant caselaw and Section.
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Amol S Joglekar

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Amol S Joglekar (Expert)
24 July 2012 Stipend is not scholarship. It is taxed as salary.
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