Whether stipend paid to DNB students are subject to TDS
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
16 March 2010
Sir,
Whether stipend given to DNB students and Super Special Degree students as per directions isssued by National Board of Examinations. Govt. sanctioned the residency programme with a view to develop all Govt. medical colleges as centres of excellance. Practically it is a service cum Training programme. A resident docotor has to functions as junior most staff member in the department and will be a temporary employee of the institution.
Whether stipend given to DNB students and Super Special Degree students as per directions isssued by National Board of Examinations. Govt. sanctioned the residency programme with a view to develop all Govt. medical colleges as centres of excellance. Practically it is a service cum Training programme. A resident docotor has to functions as junior most staff member in the department and will be a temporary employee of the institution.
16 March 2010
If stipend is given for furthering education/gaining knowledge,it can be exempted under section 10(16) of The Income tax Act,1961.
Citation:- ITO Vs Dr. G.N.Ramachandran 1 ITD 902.
Citation:- ITO Vs Dr. G.N.Ramachandran 1 ITD 902.
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