https://www.taxtmi.com/acts?id=5492 Payments to students and apprentices present solely for education or training are not taxable in the host State if they arise from sources outside that State and are for maintenance, education or training. Remuneration for dependent personal services that is directly related and incidental to the education or necessary to supplement maintenance is likewise not taxable in the host State, subject to a continuous five-year limitation from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Dec 2024 10:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5492 Payments to students and apprentices present solely for education or training are not taxable in the host State if they arise from sources outside that State and are for maintenance, education or training. Remuneration for dependent personal services that is directly related and incidental to the education or necessary to supplement maintenance is likewise not taxable in the host State, subject to a continuous five-year limitation from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5492