Student tax exemption under DTAA protects foreign maintenance and study-related employment income from host-state tax while studying abroad. A student who was resident in one Contracting State before visiting the other and present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if the employment is directly related to the studies; the exemption lasts for a reasonable period to complete the education or training but in no event for more than six consecutive years from first arrival.
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.
Student tax exemption under DTAA protects foreign maintenance and study-related employment income from host-state tax while studying abroad.
A student who was resident in one Contracting State before visiting the other and present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if the employment is directly related to the studies; the exemption lasts for a reasonable period to complete the education or training but in no event for more than six consecutive years from first arrival.
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