TDS on stipend

7058 views 8 replies

Is TDS applicable on Stipend payment to trainees ? In case where the stipend payment is Rs 2,00,000 per annum is TDS is applicable on this amount? If yes, under which section?

My view is that since employer employee relationship doesnot exist with trainee, TDS cannot be made u/s 192 for salary..

Expert view solicited.

Replies (8)
As persec 192 of Income Taxact is applicable only to the salary & not to the stiphend At the same time there is no employer & employee relationship

Thanks but you ahve only repeated my views What about your views? Is TDS appliacble under any other section?

if u r in PWC, and ur stipend is more than 20,000 u will recieve the amt net off TDS as they pays u as professional charges and TDS will be done u/s 194J

Thanks but that will depend on the situation ie if stipend is paid as professional fees. But in my situation, contract of training is made under the Apprentice Act and stipend is paid there upon. SO is TDS applicable thereon?

If Possible could you provide more information on TDS on stipend by PWC?

stipend is not taxable as there is no charging section for the same. And even there is no employer employee relationship between the two the relation is of an article student and principal so stipend is not taxable

stipend is not taxable as there is no charging section for the same. And even there is no employer employee relationship between the two the relation is of an article student and principal so stipend is not taxable

stipend is not taxable as there is no charging section for the same. And even there is no employer employee relationship between the two the relation is of an article student and principal so stipend is not taxable

of course stipend is not taxable but some firms like PWC and Delloitte makes TDS on it

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details