If any Article Assistance want to file IT return than should he/she show his/her articleship pay as salary.
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Income tax query
Replies (2)
Stipend received during the articleship period can not be treated as salary income.
Dear Niraj,
During my articleship , I had claimed stipend income as a salary income & shown under head " SALARY".
As per intimation u/s 143(1) , Computation made by me & A.O. remained the same.
Chak De...................
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