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<h1>Students and apprentices get tax exemptions under Article 20 of DTAA for up to five years during studies abroad.</h1> Article 20 of the Double Tax Avoidance Agreement between two Contracting States addresses tax exemptions for students and apprentices. A resident of one state visiting the other for education or training is exempt from tax on payments received from outside the host state for maintenance, education, or training. Additionally, remuneration from employment in the host state is exempt if it is related to studies or for maintenance, up to the exempt amount under the host state's laws. These benefits are available for a reasonable duration necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival.