https://www.taxtmi.com/acts?id=5190 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on payments from sources outside the host State for maintenance, education or training and on remuneration from employment in the host State when directly related to studies or for maintenance, subject to a specified monetary ceiling and a maximum benefit period of five consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 12:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5190 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on payments from sources outside the host State for maintenance, education or training and on remuneration from employment in the host State when directly related to studies or for maintenance, subject to a specified monetary ceiling and a maximum benefit period of five consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5190