https://www.taxtmi.com/acts?id=4978 Tax exemption applies to students and business apprentices who were residents of the other Contracting State immediately before visiting for education or training: payments from persons outside the visited State for maintenance, education or training (including grants, loans and scholarships) are exempt, and remuneration from employment in the visited State is exempt up to the amount tax exempt under that State's law for a fiscal year, provided the employment is directly related to studies or for maintenance; benefits are limited to the reasonable period to complete the course and in no event extend beyond seven consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 12:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4978 Tax exemption applies to students and business apprentices who were residents of the other Contracting State immediately before visiting for education or training: payments from persons outside the visited State for maintenance, education or training (including grants, loans and scholarships) are exempt, and remuneration from employment in the visited State is exempt up to the amount tax exempt under that State's law for a fiscal year, provided the employment is directly related to studies or for maintenance; benefits are limited to the reasonable period to complete the course and in no event extend beyond seven consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4978