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<h1>Tax Exemptions for Students Under Article 21 of DTAA: Foreign Payments and Study-Related Earnings Explained</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) addresses the tax exemptions for students. A student who was a resident of one territory before visiting another for education or training is exempt from tax in the host territory on payments received from abroad for maintenance, education, or training. Additionally, remuneration from employment related to their studies is also exempt. These benefits are limited to the time reasonably required to complete the education or training, not exceeding six consecutive years from the student's first arrival in the host territory.