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of <h1>Tax Exemption for Students and Trainees Under Article 21 of DTAA: Payments and Remunerations Clarified</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the tax treatment of payments to students and trainees. It stipulates that payments received by a student or trainee, who was a resident of one state before visiting the other for education or training, are exempt from taxation in the host state. Furthermore, remuneration from temporary services related to their education or training is also exempt, provided it supplements their maintenance resources. These benefits apply for a reasonable period necessary to complete the education or training.
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