https://www.taxtmi.com/acts?id=4396 An individual resident of one Contracting State visiting the other solely as a student, business apprentice, or grant recipient is exempt from tax in the visited State on remittances from abroad for maintenance, education or training; the grant, allowance or award; and on employment remuneration in the visited State up to a specified annual limit. A resident visiting for not more than one year to acquire technical, professional or business experience as an employee of or under contract with a home-State enterprise or qualifying organisation is exempt from tax in the visited State on remuneration received from that enterprise or organisation for that period, subject to a separate annual ceiling. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 14:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4396 An individual resident of one Contracting State visiting the other solely as a student, business apprentice, or grant recipient is exempt from tax in the visited State on remittances from abroad for maintenance, education or training; the grant, allowance or award; and on employment remuneration in the visited State up to a specified annual limit. A resident visiting for not more than one year to acquire technical, professional or business experience as an employee of or under contract with a home-State enterprise or qualifying organisation is exempt from tax in the visited State on remuneration received from that enterprise or organisation for that period, subject to a separate annual ceiling. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4396