Which return is to be filed for Income as Stipend to doctors

T Anusha (Student) (9 Points)

11 August 2020  

Hii,

I am having a doubt. Client is having only income as Stipend who is pursuing DNB. He is getting stipend of Rs.40,000/- on which TDS u/s 194J @ 10% is deducted monthly. Their annual fee of DNB is Rs.70,000/-

can we claim rent as per Sec 80G ??

Now how the income to be treated and which ITR is to be filed for that ??

Can we treat it as IFOS in ITR 1 or Presumptive Income in ITR 4

Thankyou in advance

Needs your suggestion