Student tax exemption for maintenance payments and limited employment income during temporary study visits abroad under DTAA provisions. Students and apprentices who were residents of the other Contracting State and are present solely for education or training are exempt from tax on preferential loans, tax-exempt grants and scholarships, payments from persons residing outside the host State for maintenance, education or training, and limited remuneration from employment in the host State provided the employment is directly related to studies or for maintenance and the stay lasts six months or more.
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Provisions expressly mentioned in the judgment/order text.
Student tax exemption for maintenance payments and limited employment income during temporary study visits abroad under DTAA provisions.
Students and apprentices who were residents of the other Contracting State and are present solely for education or training are exempt from tax on preferential loans, tax-exempt grants and scholarships, payments from persons residing outside the host State for maintenance, education or training, and limited remuneration from employment in the host State provided the employment is directly related to studies or for maintenance and the stay lasts six months or more.
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