Intern appointment conditions and stipend conditions - Is it necessary to take them on payroll?

If a student joins a company as intern for 6 months, then what are the benfits given on the stipend. Is it compulsory to give PF and ESIC and professional tax benefits. Is it necessary to take them on payroll? What should be the condition on her offer letter as intern.

Please refer to the Certified Standing Orders in case yourEstablisment is an Industrial Undertaking/ Establishment or to the Service Rules framed by your Employer in case your's is a Commercial Esta.
An Intern is Not an Emploed Person ( Employee/Worker) though s/he is covered by the CSO orSR as the case may be.
Kritarth Team, 27.6.19