One of my client who runs hospital under charitable trust also recognise by MCI as well state university for medical courses such MD, MS, DGO, Mch i.e. post graduate medical courses. Those who qualified MBBS and wants to become specliasied doctors then to get admission in Post Graduate Courses and then hospital pay them Stipend fixed by STate Government which comes averagely rs. 8000 to 15000 pm so this amount is taxable in the hands of resident doctors if yes then what liability of trust arises and how to resolve it. pl. send your comments at the earliest on my email. thanks