it wil be chargd under salary....
Dear Archana
as u said stipend is salary it means u r employee of ur CA not article assistant....!!! :)
There is a big difference between employee and article. When will u become CA you will be a fresher not an experienced CA.
Stipend is exempted u/s 10(16) it is not salary because relationship between article and CA is of Trainer and trainee instead of emploer and employee. stipend is like schloarship which is given for study and misc exp. incurred by student.
guest lectures or visiting faculty fees is taxable under Buss. & Prof. not salary or IOS
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