Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
Internship comprises six months of medicine and six months of surgery. A minimum of two months and a maximum of three months may be spent in a sub-speciality, including emergency medicine, general practice, obstetrics & gynaecology, paediatrics, psychiatry, anaesthesia and radiology.
Medical school is usually 6 years, and by the end of the 6 years the students acquires a bachelor's degree of Medicine and Surgery. Post graduating there is a mandatory one-year full-time internship at one of the university or Government Teaching hospitals, then a license is issued.