https://www.taxtmi.com/forum/issue?id=2808 Where stipends to medical interns are paid under an apprenticeship or trainee arrangement rather than an employment contract, they operate as apprenticeship allowances and are exempt from income tax under the relevant exemption provision; the key inquiry is whether the agreement establishes apprenticeship/traineeship status rather than employer-employee status. en-us Sat, 19 Feb 2011 06:27:37 +0530 Thu, 23 Jan 2025 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2808 Where stipends to medical interns are paid under an apprenticeship or trainee arrangement rather than an employment contract, they operate as apprenticeship allowances and are exempt from income tax under the relevant exemption provision; the key inquiry is whether the agreement establishes apprenticeship/traineeship status rather than employer-employee status. Discussion-Forum Income Tax Sat, 19 Feb 2011 06:27:37 +0530 https://www.taxtmi.com/forum/issue?id=2808