https://www.taxtmi.com/acts?id=4455 A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on employment remuneration in the host State when directly related to studies or for maintenance, subject to a capped annual amount and a time limit not exceeding a reasonable period to complete studies and in no event beyond five consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 22 Oct 2024 12:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4455 A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on employment remuneration in the host State when directly related to studies or for maintenance, subject to a capped annual amount and a time limit not exceeding a reasonable period to complete studies and in no event beyond five consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4455