Tax exemption for students and trainees: external maintenance payments and limited local earnings tied to study are non-taxable. Payments for maintenance, education or training received by a student, apprentice or trainee present solely for education or training are tax-exempt in the host State if those payments arise from sources outside that State. Separately, remuneration for services rendered in the host State by such persons is tax-exempt in that State for a continuous stay not exceeding 183 days, provided the services relate to their studies or training and the earnings are necessary for maintenance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for students and trainees: external maintenance payments and limited local earnings tied to study are non-taxable.
Payments for maintenance, education or training received by a student, apprentice or trainee present solely for education or training are tax-exempt in the host State if those payments arise from sources outside that State. Separately, remuneration for services rendered in the host State by such persons is tax-exempt in that State for a continuous stay not exceeding 183 days, provided the services relate to their studies or training and the earnings are necessary for maintenance.
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