31 July 2016
The amount paid to trainees as stipend can worst be treated as Salary and looking to the amount -which is below taxable limit, No TDS is required to be deducted.
01 August 2016
No need of tax deduction If the internship fee is paid only to meet the cost of education. Inference :- CIT Vs V.K.Balachandran (1984) 147 ITR 4 (Mad).