https://www.taxtmi.com/acts?id=5552 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on limited remuneration from employment in the host State provided the employment is directly related to studies or undertaken for maintenance, subject to an annual cap. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 16:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5552 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on limited remuneration from employment in the host State provided the employment is directly related to studies or undertaken for maintenance, subject to an annual cap. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5552