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of <h1>Students Abroad Get Tax Break on Payments for Education and Training for Up to Five Years: Section 1500</h1> A student or business apprentice who was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the latter state on certain payments. These include payments from residents outside the host state for maintenance, education, or training, and employment remuneration not exceeding Lev. 1500 or its equivalent in Indian currency, if related to studies or maintenance. This exemption applies for a reasonable period necessary to complete education or training, but not exceeding five consecutive years from the initial arrival in the host state.
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