regarding taxability

I want to know is,
whether stipend given to doctors at the time of their training period is taxable?
Please provide answer in detail.
Replies (2)
urgent

Stipend given to Doctors for pursuing higher studies like MS, MD etc..... are tax-exempt u/s.10(16) [1984] 147 ITR 4 (MAD.)

But otherwise for their training period (may or may not be under bond) is taxable.

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