Need advice

In previous years, I claimed my PG medical scholarship exemption under Section 10(16) by selecting "Any Other" under Allowances exempt u/s 10 in the Salary section. This year, that option is missing. Where should I claim the Section 10(16) exemption now, or is this a portal issue?

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Quick Summary
A user is seeking guidance on claiming their PG medical scholarship exemption under Section 10(16) as the 'Any Other' option is no longer available on the ITR portal. They are asking for advice on where to claim it this year and if their proposed method of reporting the stipend under Exempt Income is correct. The discussion also touches on ensuring the TDS is accounted for as per Form 16.

The Section 10(16) scholarship exemption is a valid deduction. If the specific "Any Other" category is missing from the ITR portal, ensure the scholarship amount is excluded from your taxable salary calculation and verify your reporting against your Form 16. If the issue persists, consider using the latest offline utility or contacting the income tax helpdesk to report the missing field.

Is it the correct treatment if I report my stipend/scholarship under Exempt Income, remove it from the Salary section, and still claim the TDS deducted as shown in Form 16?

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.

Thank you this is well explained and very informative to me

 

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