https://www.taxtmi.com/acts?id=5462 A student or business apprentice resident in one Contracting State immediately before visiting the other and present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State if directly related to studies or for maintenance, subject to a modest remuneration ceiling. Entitlement depends on residence-before-visit, purpose-limited presence and a maximum duration not exceeding three consecutive years; monetary and temporal terms may be reviewed by the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 10:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5462 A student or business apprentice resident in one Contracting State immediately before visiting the other and present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State if directly related to studies or for maintenance, subject to a modest remuneration ceiling. Entitlement depends on residence-before-visit, purpose-limited presence and a maximum duration not exceeding three consecutive years; monetary and temporal terms may be reviewed by the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5462