Student tax exemption: payments and study related employment income exempt during temporary educational visits under DTAA, subject to time limits. A student or business apprentice resident of one Contracting State who visits the other solely for education or training is exempt in that visited State from tax on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visited State when that employment is directly related to the studies or apprenticeship and performed for a limited aggregate period within any twelve month period.
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: payments and study related employment income exempt during temporary educational visits under DTAA, subject to time limits.
A student or business apprentice resident of one Contracting State who visits the other solely for education or training is exempt in that visited State from tax on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visited State when that employment is directly related to the studies or apprenticeship and performed for a limited aggregate period within any twelve month period.
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