Tds on stipend

saranraj (CA FINAL) (419 Points)

29 September 2016  
We have recruited few candidates on 8 months internship contract post which they will be taken on roll. During these 8 months of internship, they are paid INR 25,000/head per month. Do we have to deduct tax on this monthly stipend? If yes, please reply with the relevant sections/case laws.