Mandakulathur Ananthanarayanan 07 April 2020
Stipend is exempt under section 10(16) of the act as scholarship and the view is supported by a Karnataka High court judgement where it is not considered as a salary and exempt as a scholarship
RAMESH SINGH 07 April 2020
Madam, As stipend is related with pay band ,D.A.,HRA as well as non practice allowance for MD students. It has grade pay and yearly increment also. It is equal to pay of Junior Resident in hospital.
In my opinion it is equivalent to pay that's why they deducted TDS.
Kindly give case number inwhich MD student stipend is exempted by court.