Stipened is taxable under which head

stipend received during CA-articleship is exempted from tax

Stipend fully taxable under the head salaries as there is an employer employee relationship. Stipend does not adhere to the conditions to sec 10(16) hence not exempt.

The proper view to take on section 10(16) of the Act would be that scholarship, even though income in the hands of the scholar-recipient, would not be ncluded in the taxable total income, if it was a scholarship granted to meet the cost of education - Dr. V. Mahadev v. CIT [1990] 51 Taxman 411/184 ITR 533 (Madras)....since stipend is received in course of learning..it is fully exempted