https://www.taxtmi.com/acts?id=5399 Payments to a student or business apprentice who immediately before visiting was resident of the other Contracting State and who is present solely for education or training are not taxable in the visited State if those payments arise from sources outside that State. Grants, scholarships and remuneration not covered by that rule entitle the student or apprentice, during education or training, to the same tax exemptions, reliefs or reductions available to residents of the visited State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 16:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5399 Payments to a student or business apprentice who immediately before visiting was resident of the other Contracting State and who is present solely for education or training are not taxable in the visited State if those payments arise from sources outside that State. Grants, scholarships and remuneration not covered by that rule entitle the student or apprentice, during education or training, to the same tax exemptions, reliefs or reductions available to residents of the visited State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5399