Is stipend recd during dnb course is taxable

Stipend in the nature of 'scholarship' granted to meet the cost of education is exempted vide section 10(16) of the income tax act.
However, Stipend in the nature of 'salary' is taxable where terms of appointment indicates employer-employee relationship or where trainee performs services similar to employee. Ex.MBA graduates or engineering graduates receive stipend during an internship at a company, doctors during training period receive Stipend.