29 May 2013
1> is Junior Research Fellowship stipend exempt U/S 10(24)? 2> In tax computation in which head JRF stipend should be shown? 3> which form of ITR is applicable for return file of this income?
29 May 2013
10(24) talks about something else, not about JRE stipend.
Perhaps you are concerned with section 10(14).
If so, and if you have no income other than the stipend, return filing is not mandatory. Please see section 139(1)(b).
Still you are very particular to file the return, use ITR-2 (presuming the stipend > Rs.5,000/-) and the stipend amount may be shown in Schedule EI clause 5.
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