Tax Consultant
1682 Points
Posted on 18 July 2026
The portal updated its layout this year, which is why the "Any Other" option under salary is no longer visible.
For AY 2026-27, scholarship income exempt under Section 10(16) should go into Schedule EI (Exempt Income), not the salary section. Steps:
- In the ITR form, go to Schedule EI
- Under "Any Other Income Claimed as Exempt", enter the stipend amount
- In the descripttion field, mention "Section 10(16) - scholarship/stipend from university/hospital"
Your total salary in Schedule S should reflect only the taxable portion. If Form 16 includes the stipend in gross salary, reduce it by the exempt amount and show that amount in Schedule EI separately.
The document you need is a letter from your institution confirming the stipend is a scholarship (not professional fees or salary), which satisfies the Section 10(16) condition. This [ITR filing documents checklist for AY 2026-27](https://taxgarden.in/blog/documents-required-itr-filing-ay-2026-27-checklist-india) has the full list of what to keep ready before you file.