https://www.taxtmi.com/acts?id=5103 Payments to a student or business apprentice who was a resident of one Contracting State and is present in the other solely for education or training are not taxed in the host State if paid from sources outside that host State; the rule also applies to employment income in the host State when such employment is related to study or training or the income is needed for living expenses. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 17:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5103 Payments to a student or business apprentice who was a resident of one Contracting State and is present in the other solely for education or training are not taxed in the host State if paid from sources outside that host State; the rule also applies to employment income in the host State when such employment is related to study or training or the income is needed for living expenses. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5103