Is stipend of doctor taxable or exempt?

For CA articles and doctors as assistant where they are paid stipend, remuneration is taxable u/h salary. TDS will be deducted u/s 192.

Suppose if same CA article or doctor is working in any capacity other than as Doctor or employee then they will considered as consultant. And any remuneration is taxable as professional fee and TDS u/s 194J.

Stipend of mbbs doctors are taxable
some companies cut some don't as per their business rules and regulations and laws
if you getting form 16 then it's comes under salary head
if you getting with out form 16 then income from other sources
and if you are getting as a professional consultant doctor wise then as a professional income