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    <title>Stipend Income-Taxability</title>
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    <description>Stipend payments to doctors are generally taxable and are to be classified as salary or professional income according to the terms of engagement, with corresponding withholding obligations. If the stipend is objectively a scholarship or educational grant to meet costs of further study (for example for resident post graduate training), it may qualify for the statutory scholarship exemption, subject to factual characterisation and supporting evidence.</description>
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      <description>Stipend payments to doctors are generally taxable and are to be classified as salary or professional income according to the terms of engagement, with corresponding withholding obligations. If the stipend is objectively a scholarship or educational grant to meet costs of further study (for example for resident post graduate training), it may qualify for the statutory scholarship exemption, subject to factual characterisation and supporting evidence.</description>
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