https://www.taxtmi.com/acts?id=5041 Payments to a student or business apprentice who is present in the host State solely for education or training are exempt from tax in that host State where such payments are made by persons residing outside the host State for maintenance, education or training; employment remuneration in the host State is also exempt up to a limited amount if directly related to studies or for maintenance, and the exemption is limited to a reasonable period but not more than five consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 14:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5041 Payments to a student or business apprentice who is present in the host State solely for education or training are exempt from tax in that host State where such payments are made by persons residing outside the host State for maintenance, education or training; employment remuneration in the host State is also exempt up to a limited amount if directly related to studies or for maintenance, and the exemption is limited to a reasonable period but not more than five consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5041