Tax on stipend

It will be taxed under Salary Head and accordingly TDS will deducted u/s 194....

Because, 194J is applicable in case of Fee for Professional or Technical Fee, and you are not providing any professional/technical service.... 

1) how can it be charged under salary. there is no emplyer-employee relationship

2) Our CA Articleship stipend we show in Income from other sources. then why not this stipend?

3) And if company insists it as 194J, why not show business income and claim expenses that may have incured for internship?This may help if his total income exceeds taxable limits and if he is having material exps will save tax

as per my opinion, its under other incomes.

and shyam, is there only matter of tds deduction or tax matter, as if its the matter of only tds than you will get the refund, and if its matter of tax deduction than the same slab is to be followed in both the cases.

So, no diff. whether charged as salary or other sources

Find attached file for various conclusions.....

i think you are right but on some other occasions i have seen companies using 194J