Query

Dear Friends,

Please help me to solve an issue regarding Income Tax. I am working with NGO in Projects-Accounts,some of our employees also doing some research work and they are getting Research Fellowhship/support for the same. They all are salaried. so my query is this, How to treat with Research Fellowship income, is this income taxable under 192B or u/s 194J (as professional). Please guide me with your valuable experience.

Thanks

With Regards