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<h1>Article 21 of Double Tax Avoidance Agreement: Tax Exemptions for Foreign Students on Education-Related Income and Maintenance.</h1> Article 21 of the Double Tax Avoidance Agreement between two Contracting States addresses tax exemptions for students. A student who was a resident of one state before visiting the other for education or training is exempt from tax in the host state on payments received from abroad for maintenance, education, or training. Additionally, income from employment related to their studies in the host state is exempt. These benefits are limited to a reasonable duration necessary to complete the education or training, not exceeding six consecutive years from their arrival for educational purposes.