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of <h1>Tax Exemption for Students and Apprentices: Income Up to Rs. 15,000 Exempt for Education-Related Work for 5 Years.</h1> A student or business apprentice who was a resident of one Contracting State and visits the other solely for education or training is exempt from tax in the host state on payments from outside sources for maintenance, education, or training. Additionally, remuneration from employment in the host state up to Rs. 15,000 in Indian currency or its equivalent in Mauritius rupees is exempt, provided the work is related to studies or maintenance. These benefits are limited to a reasonable period necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival in the host state.
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