Student tax exemption for study related employment limited by an annual monetary cap and a timebound duration tied to course completion. A resident student of one SAARC Member State visiting another solely for education or training is exempt from tax in the host State on remuneration from employment there if the employment is directly related to his/her studies, with the exemption covering grants, loans, scholarships and external maintenance payments, subject to an annual monetary limit and a time restriction tied to the reasonable duration required to complete the education or training.
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 for study related employment limited by an annual monetary cap and a timebound duration tied to course completion.
A resident student of one SAARC Member State visiting another solely for education or training is exempt from tax in the host State on remuneration from employment there if the employment is directly related to his/her studies, with the exemption covering grants, loans, scholarships and external maintenance payments, subject to an annual monetary limit and a time restriction tied to the reasonable duration required to complete the education or training.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
