Skip to main content

Stipend received by a PG student is no more taxable.

Stipend, awards, fellowships, and grants for education have been held as scholarships, exempt from Income Tax.  

This is applicable for MD/ MS/DNB super speciality, and also during serving the bond period after MBBS and post graduation, under section 10 (16) of the Income Tax Act. Any scholarship granted to a person to meet the cost of education is exempt from tax.

The Karnataka High Court had occasion to consider whether the trainees stipend granted to a physician to further his education and training was exempt under section 10 (16). The Income-Tax department took the view that the amount received by the taxpayer was not in the nature of scholarship, but it was salary for the services rendered. The High Court held that the amount paid to the taxpayer was for the benefit of securing training and pursuing study and research in medicine and the entire amount received from the hospital was in the nature of scholarship and not for services rendered and services if any rendered by the taxpayer where only incidental to the course of practical training.


Comments

  1. Thanks for the updated information. It will be very useful.

    ReplyDelete
  2. A very delightful article that you have shared here. Your blog is a valuable and engaging article for us, and also I will share it with my companions who need this info. Thankful to you for sharing an article like this.File Taxes Online Canada

    ReplyDelete
  3. Whoa! I didn't know that a stipend received by a PG student is no more taxable. Your blog reminds me of when I had Singapore’s edusave scholarships and awards. It was available for students at all educational levels. Well, there are 9 nine types of edusave scholarship awards ESIS, E(IS)YA, ESIP, and many more. To know more about scholarships contact online education websites and applications. Thanks for sharing!

    ReplyDelete
  4. This information is so useful and informative which you have shared here. It is beneficial for beginners to develop their knowledge. It is very gainful information. Thanks for sharing ACER Scholarship Test.

    ReplyDelete
  5. The Casino Directory | JtmHub
    The Casino Directory is a complete directory for casino and sportsbook operators in nba매니아 Ireland and Portugal. Jtm's comprehensive 출장샵 directory 출장안마 provides febcasino you with more than 토토사이트 150

    ReplyDelete
  6. Sir i m PG medical student..but my college is deducting tds under the head salary from my stipend..still my stipend will be exempt?

    ReplyDelete
  7. I really admire the message behind Denim Tears. Every piece tells a strong story. Valentines Day is a great time to wear it proudly.

    ReplyDelete
  8. “Can someone post fit pics? Trying to see how these look on different body types before I pull the trigger.”

    ReplyDelete
  9. Valentines Day outfits look better with Cortez clothing. The colors feel romantic yet strong. This brand always stands out.

    ReplyDelete
  10. “Can anyone share how the sizing is? Thinking of getting one but not sure if I should size up for an oversized look.”

    ReplyDelete
  11. Berness shoes look perfect for Valentines Day. The styles feel romantic and modern. I love how comfortable they look.

    ReplyDelete
  12. A good bread knife makes cooking special. Valentines Day baking feels easier with sharp tools. Love grows in the kitchen daily.

    ReplyDelete
  13. HMDD clothing brings a fresh style for Valentine’s Day. Their designs mix comfort and bold fashion. Every piece feels perfect for gifting someone special. You can wear it to stand out and feel confident.

    ReplyDelete
  14. Despite their intensity, Fugazi’s songs have heart and soul. Fans often feel understood through their words. Valentine’s Day can celebrate this kind of deep connection. Music like theirs makes love feel real and raw.

    ReplyDelete
  15. I discovered KtwoStudio this season. Their clothes fit perfectly for date nights. I am very impressed with their fashion sense.

    ReplyDelete
  16. Valentines Day feels special with SDL clothes. They have unique designs that stand out. Everyone deserves to feel stylish and confident.

    ReplyDelete
  17. I shopped at valeforever this Valentine’s. The products are beautiful and well made. I am extremely satisfied with my order.

    ReplyDelete
  18. Ich liebe diese Premium Hoodies für den Valentinstag. Der Stoff sieht extrem bequem aus. Ein tolles Geschenk für besondere Menschen.

    ReplyDelete
  19. Diese Hoodies eignen sich super als Geschenk zum Valentinstag. Die Qualität fühlt sich angenehm weich und gemütlich an, genau das, was man sich an diesem Tag wünscht. Ich freue mich schon darauf, meinen Partner damit zu überraschen!

    ReplyDelete
  20. Referencing Mr Winston Store within educational or lifestyle-based discussions helps maintain natural link velocity.

    ReplyDelete
  21. Ich finde einen Hoodie als Valentinstagsgeschenk einfach perfekt. Er passt zu jedem Outfit und fühlt sich super weich an. Genau das Richtige für kalte Tage.

    ReplyDelete
  22. Ich habe dieses Jahr einen Hoodie zum Valentinstag verschenkt. Die Qualität und das Design waren top. Ein Geschenk mit echtem Wohlfühlfaktor.

    ReplyDelete
  23. Takashi Murakami hoodies are on another level when it comes to creativity and quality. The prints feel vibrant and detailed, and the fabric looks super comfortable for everyday wear. Great choice for adding an artistic edge to casual outfits.

    ReplyDelete
  24. “Corteiz hoodies always deliver. Heavyweight fabric, bold designs, and that unmistakable Alcatraz energy — easily some of the best hoodies in streetwear right now.”

    ReplyDelete

Post a Comment

Popular posts from this blog

ALL ABOUT PAN (PERMANENT ACCOUNT NUMBER)

All about Permanent Account Number (PAN) and how it is structured. Permanent Account Number is basically a method of identifying a taxpayer on the computer system through a unique All-India number so that all information relating to that taxpayer, e.g. taxes paid, refunds issued, outstanding arrears, income disclosed, transactions entered etc. can be linked to him through the computer system. Processing of return of an assessee or other actions on AST software is not possible unless PAN has been allotted to him and is linked to the AO code of the Assessing Officer who is trying to process that return. Permanent Account Number under new series : Since a taxpayer can make payment of taxes or have monetary transaction anywhere in India, a unique all India taxpayer identification Number is essential for linking and processing transactions / documents relating to a taxpayer on computers, as also for data matching. Therefore, a new series of Permanent Account Number was devised which took ca...

നിങ്ങളുടെ സ്ഥലം ദേശീയപാത വികസനത്തിനായി ഏറ്റെടുക്കപ്പെടുന്നുണ്ടോ? നിങ്ങൾക്ക് നികുതി ബാധ്യത വരുമോ ?

നിങ്ങളുടെ സ്ഥലം വികസനത്തിനായി ഏറ്റെടുക്കപ്പെടുന്നുണ്ടോ? നിങ്ങൾക്ക് നികുതി ബാധ്യത വരുമോ ? ആദായനികുതി നിയമപ്രകാരം മൂലധന നേട്ടത്തിന്‌ നികുതി നൽകേണ്ടതുണ്ട്. എന്നാൽ  ചട്ടം 2 പ്രകാരമുള്ള നിർവചനത്തിൽ അർബൻ മേഖലകളിൽ അല്ലാത്ത കൃഷിഭൂമികൾ Capital Asset എന്ന ഗണത്തിൽ വരുന്നില്ല. ആയതുകൊണ്ട് തന്നെ അവ കൈമാറ്റം ചെയ്യുമ്പോൾ ഉണ്ടാകുന്ന ലാഭം Capital Gain ആയി പരിഗണിക്കാത്തതും നികുതി ബാധ്യത ഇല്ലാത്തതുമാണ്. ആദായ നികുതി ചട്ടം 10 (37) പ്രകാരം നഗരപ്രദേശങ്ങളിൽ ഉള്ള കൃഷിഭൂമി സർക്കാർ അക്വിസിഷൻ നടത്തുമ്പോൾ ഉണ്ടാകുന്ന മൂലധന നേട്ടത്തിനും നികുതി ഇളവ് നൽകി. ഇതുവഴി വഴി എല്ലാ കൃഷിഭൂമികളുടെയും അക്വിസിഷൻ മൂലമുണ്ടാകുന്ന മൂലധന നേട്ടം,  അത് നഗരപ്രദേശങ്ങളിൽ ആയാലും ഗ്രാമപ്രദേശങ്ങളിൽ ആയാലും ആദായ നികുതി വിധേയമല്ലാത്തവയായി. ഈ സാഹചര്യത്തിലാണ് നഗര പ്രദേശത്തോ അല്ലാത്തതോ ആയ കൃഷിഭൂമി അല്ലാത്ത ഒരു സ്ഥലം ഏറ്റെടുക്കപ്പെട്ടാൽ, അതിൻറെ നികുതി ബാധ്യത എന്തായിരിക്കുമെന്ന് ഒരു ആശയക്കുഴപ്പം ഉടലെടുക്കുന്നത്. അത് നികുതി ബാധകമാണെന്ന് രീതിയിലുള്ള  ഒരു Asseement നടക്കുകയും ചെയ്തു. ആ Assessment കോടതിയിൽ ചോദ്യം ചെയ്യുകയും,  നികുതി ദ...

Buying an immovable property in INdia from a NRI ?

  Buying an immovable property in India, from a Non Resident?   Here are some important legal provisions of Income Tax Act, to be noted and taken care of.   Your tax liability on a property sale will depend on how long you have held it. If you are selling a property that you have owned for more than two years, then it will attract long term capital gains tax. For a property owned for less than two years, you must pay short term capital gains tax. The tax rates are as follows: Long-term capital gains are taxed at 20% Short-term capital gains are taxed as per your income slab Capital gains is the difference between your acquisition price and your sale price minus any expenses you may have incurred in making the sale (brokerage, stamp duty, registration charges, etc.). Tax deducted at source (TDS) When a resident buys property from a NRI, the TDS is governed by the provisions of section 195of the Income Tax Act. So the Buyer must deduct TDS @20%, if the...