https://www.taxtmi.com/acts?id=4691 Payments to students and apprentices resident in one Contracting State and temporarily present in the other solely for education or training are exempt from tax in the host Contracting State when paid by persons residing outside that host state, provided the individual was resident in the other Contracting State immediately before the visit and is present exclusively for maintenance, education or training. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4691 Payments to students and apprentices resident in one Contracting State and temporarily present in the other solely for education or training are exempt from tax in the host Contracting State when paid by persons residing outside that host state, provided the individual was resident in the other Contracting State immediately before the visit and is present exclusively for maintenance, education or training. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4691