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    <title>Whether Stipend paid to Post Graduate(MD) trainee is taxable</title>
    <link>https://www.taxtmi.com/forum/issue?id=4207</link>
    <description>The core issue is whether postgraduate and fellowship stipends are characterised as scholarship (non taxable) or as taxable remuneration. One view cites an ITAT precedent supporting non taxability for MD/DNB stipends; another reports mixed professional advice and references to an income tax exemption provision and a High Court judgment, noting uncertainties over withholding (TDS) and higher fellowship amounts.</description>
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    <pubDate>Fri, 01 Jun 2012 01:04:21 +0530</pubDate>
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      <title>Whether Stipend paid to Post Graduate(MD) trainee is taxable</title>
      <link>https://www.taxtmi.com/forum/issue?id=4207</link>
      <description>The core issue is whether postgraduate and fellowship stipends are characterised as scholarship (non taxable) or as taxable remuneration. One view cites an ITAT precedent supporting non taxability for MD/DNB stipends; another reports mixed professional advice and references to an income tax exemption provision and a High Court judgment, noting uncertainties over withholding (TDS) and higher fellowship amounts.</description>
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      <law>Income Tax</law>
      <pubDate>Fri, 01 Jun 2012 01:04:21 +0530</pubDate>
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