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taxability of stipend

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(Querist)
30 December 2009 I am CA Final student continue with articleship whether stipend recd is taxable or not and if it is taxable than under on which head/sec.
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Rakesh Jain

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Rakesh Jain (Expert)
31 December 2009 Dear,
Any income is totaly exempted if it is received as stipend.

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