What About Stipend During Cs Articleship And As Fresher Cs ?
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This discussion clarifies the difference between a Company Secretary (CS) articleship stipend and the salary of a qualified fresher CS. While articleship stipends are often treated as 'income from other sources', a fresher CS's earnings are considered salary due to the employer-employee relationship. The amount of stipend and salary can vary based on ICSI norms and the individual's qualifications.