Filing of itr and taxability of income

This query is : Resolved

rikrez (Querist)
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17 October 2014 My brother is a doctor and currently doing his MCH course from imphal medical college and hospital. Currently tds is deducted under section 192 from his income. However if you are doing MCH from west bengal tds is not deducted..I have filed his ROI showing income as nil as stipend income is exempt and I have filed ITR1.. have I done it correctly or should I revise it..

Nikhil Kaushik

Nikhil Kaushik (Expert)
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17 October 2014 stipend is not exempt..scholarships are. so first confirm the taxation of the amount so received.

if the amount is exempt, and such amount exceeds Rs 5000, file ITR2.