If any Article Assistance want to file IT return than should he/she show his/her articleship pay as salary.
Niraj Shaw (ARTICLE) (89 Points)
25 August 2012If any Article Assistance want to file IT return than should he/she show his/her articleship pay as salary.
CA SANDESH MAHIPAL
(Practicing in GST and MSME )
(1985 Points)
Replied 25 August 2012
Stipend received during the articleship period can not be treated as salary income.
ativ patel
(Work)
(32 Points)
Replied 25 August 2012
Dear Niraj,
During my articleship , I had claimed stipend income as a salary income & shown under head " SALARY".
As per intimation u/s 143(1) , Computation made by me & A.O. remained the same.
Chak De...................
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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