https://www.taxtmi.com/acts?id=5308 A student or business apprentice resident in one Contracting State immediately before visiting the other State solely for education or training is exempt in the host State from tax on payments made by persons outside the host State for maintenance, education or training, and from tax on study related employment remuneration up to a limited amount, provided the employment is directly related to studies or for maintenance; benefits are limited to a reasonable period required to complete training and in no event beyond three consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 17:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5308 A student or business apprentice resident in one Contracting State immediately before visiting the other State solely for education or training is exempt in the host State from tax on payments made by persons outside the host State for maintenance, education or training, and from tax on study related employment remuneration up to a limited amount, provided the employment is directly related to studies or for maintenance; benefits are limited to a reasonable period required to complete training and in no event beyond three consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5308