saranraj (CA FINAL) 29 September 2016
Dhirajlal Rambhia (KVO Merau Kutchh) 29 September 2016
Stipend paid here is of SALARY nature and hence TDS u/s. 192 shall be applicable.
As the total amount will not exceed basic exemption limit, so TDS liability will not arise for the said 8 months, or for the current year.