https://www.taxtmi.com/acts?id=5795 Payments for maintenance, education or training received by a student or business apprentice who was a resident of the other Contracting State and is present solely for education or training are exempt from tax in the visited State if those payments arise from sources outside that State; grants, scholarships and remuneration not covered by that exemption are entitled during the education or training period 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 13:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5795 Payments for maintenance, education or training received by a student or business apprentice who was a resident of the other Contracting State and is present solely for education or training are exempt from tax in the visited State if those payments arise from sources outside that State; grants, scholarships and remuneration not covered by that exemption are entitled during the education or training period 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=5795