pk
Level 15
Level 15

Deductions & credits

Article 21 of the US-India tax treaty only restricts  to zero taxation on stipends received from India ( for  students from India ). It further  requests that students from India get the same treatment  as students from USA  on  stipends/ scholarships  issued to the student by the US institution/ sources.  Since US students  are taxed on stipend amounts  NOT used for education purposes, you will be treated the same as well.
Does that clear up your situation?

Are you the student or is this a third person ?