TDS for Stipend

if the gross annualized stipends crosses Rs. 1,50,000/- for male trainee and Rs 1,85,000/- for female trainee in the FY 2008-09 each trainee's stipend is subject to TDS. Sec-192

The method is simple Gross up stipends for 12 months and gross up any exemptions offered . find the difference , allow deductions based on documents etc... and still the amount crosses above implement TDS provisions.