Professional Tax

stipend is basically paid under the contract for an internship or apprenticeship. Stipends are usually lower than what would be expected as a permanent salary..............workers or employees r paid salaries not stipend........

stipend is complemented by other benefits such as accreditation, instruction, food and/ or accommodation. Universities usually refer to money paid to graduate research assistants as a stipend, rather than as wages, to reflect complementary benefits.........

as such if "stipend" is paid to the "workers" who r all interns or apprectice......then their is no need to deduct PFas it is deducted on salary and salary is paid to employees and interns and apprentices r not employees........

and professional tax is also deducted from salary which is not paid in ur case...........

 Thanks Asish for the reply