Exemption u/s 10 (16)

sir,

My brother is doctor and earning income from salary during PG course of MS after his MBBS from Medical college, can it be treated as stiepend income which is exempt under section 10(16). if yes than please explain that, because he is getting TDS certificate form 16 under which section 192 is mentioned which is related to salary

i read a case law of Dr Rahul Tugnait v. ITO but there is confusion that when Medical College is giving salary to doctor under section 192 how it can be treated as stiepend. 

i have filled his itr without claiming exemption under 10 (16), should i file revised return to claim exemtion.

please guide me

thanks in advance