https://www.taxtmi.com/acts?id=5075 A student or business apprentice resident of one Contracting State who is present in the other solely for education or training is exempt in the host State from tax on payments from persons outside that State for maintenance, education or training, and from employment remuneration to the extent permitted by the host State's laws, provided the employment is directly related to studies or for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 17:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5075 A student or business apprentice resident of one Contracting State who is present in the other solely for education or training is exempt in the host State from tax on payments from persons outside that State for maintenance, education or training, and from employment remuneration to the extent permitted by the host State's laws, provided the employment is directly related to studies or for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5075