Intimation exemption for foreign scholarships: small value stipends need not be notified, with specific inclusions and exclusions in valuation. No intimation is required for scholarships, stipends or like payments from foreign sources if the academic year value does not exceed the prescribed threshold; amounts for books, clothing, equipment and sightseeing abroad are included in that value, while economy class return travel from India and tuition and other fees paid by the foreign source are excluded from the calculation.