https://www.taxtmi.com/acts?id=5643 Payments to a resident of one Contracting State who is present in the other solely for education or training - excluding grants, loans and scholarships - are exempt from tax in the State of study where such payments arise from sources outside that State. Remuneration for services connected with education or training and necessary for maintenance is not taxable in the State of residence when performed in the other State. Benefits are limited to a reasonable period to complete the education or training, and not more than six consecutive years from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5643 Payments to a resident of one Contracting State who is present in the other solely for education or training - excluding grants, loans and scholarships - are exempt from tax in the State of study where such payments arise from sources outside that State. Remuneration for services connected with education or training and necessary for maintenance is not taxable in the State of residence when performed in the other State. Benefits are limited to a reasonable period to complete the education or training, and not more than six consecutive years from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5643