https://www.taxtmi.com/acts?id=4606 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt in the visited State from tax on payments by persons resident outside that State for maintenance, education or training, and on remuneration from employment in the visited State that is directly related to studies or necessary for maintenance, subject to a cap on such employment income; benefits are limited to a reasonable period to complete the course and in no event beyond five consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 18:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4606 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt in the visited State from tax on payments by persons resident outside that State for maintenance, education or training, and on remuneration from employment in the visited State that is directly related to studies or necessary for maintenance, subject to a cap on such employment income; benefits are limited to a reasonable period to complete the course 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=4606