Income tax query

If any Article Assistance want to file IT return than should he/she show his/her articleship pay as salary.

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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