Based on the information provided, the interns will be receiving a stipend of INR 15,000 per month for a duration of 3 months. In India, stipends are generally not considered as salary and are exempt from tax if they meet certain conditions. However, if the stipend amount exceeds the basic exemption limit (which is INR 2,50,000 for individuals below 60 years of age), it may be taxable. In this case, the total stipend for each intern over the 3-month period would be INR 45,000, which is below the basic exemption limit. Therefore, it is unlikely that the interns would be subject to income tax on their stipend. However, I would recommend consulting with a tax professional or an HR expert to ensure compliance with all applicable laws and regulations.