Classification of Stipend under the heads " Income from Salary" or "Income from Other Source" will depend on the terms under which stipend is being paid. In order to be classified as โIncome From Salaryโ it must be received by an โemployeeโ from an 'employer' and taxable in the hands of the employee. Under Section 17(1) โ Wages, pension, gratuity, fees or commission or profits in lieu of salary, advance salary, payment for leaves standing to the credit of the employee have all been included under the definition of salary. It is evident when a salary is paid,an employer-employee relationship exists. Section 10(16) of the Income Tax Act,1961 lays down that "scholarship granted to meet the cost of education" is exempt from Income Tax. When Stipend is paid to further a personโs education, we need to test whether it qualifies as a Scholarship. The person may exhaust this money fully or may end up saving some of it , as long as this has been paid purely in pursuit of a personโs education and is in the nature of a scholarship it shall be exempt. This will have no relation to the position of the person. Usually, Articles pursuing CA may earn Stipend, or a professor may receive stipend for carrying on research work. The purpose of such payment is of importance here and not the value or the way this has been spent. Research fellowships, grants received from universities may all be exempt when their nature is to support further education. If your payer has already deducted tax and issued you a form 16 this shall be taxed under the head Salaries otherwise this is usually taxed under the head Income from Other Sources.
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