Student tax exemption: remittances, scholarships, and study-related pay are exempt from local taxation. Individuals temporarily present in the other State as students, business apprentices, or recipients of grants for study or research are exempt from tax in that State on remittances from abroad for maintenance, education or training, on scholarships, and on remuneration for services rendered in that State if those services are connected with studies or training or necessary for maintenance.
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: remittances, scholarships, and study-related pay are exempt from local taxation.
Individuals temporarily present in the other State as students, business apprentices, or recipients of grants for study or research are exempt from tax in that State on remittances from abroad for maintenance, education or training, on scholarships, and on remuneration for services rendered in that State if those services are connected with studies or training or necessary for maintenance.
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