https://www.taxtmi.com/acts?id=6093 Residents temporarily present in the other Contracting State as students, trainees, apprentices or grant recipients are exempt from tax in the host State on remittances for maintenance, education or training and on limited remuneration earned in the host State connected to those activities; residency and institutional recognition for these exemptions are subject to specified prior-year residence rules and competent-authority determination. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Sep 2024 11:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6093 Residents temporarily present in the other Contracting State as students, trainees, apprentices or grant recipients are exempt from tax in the host State on remittances for maintenance, education or training and on limited remuneration earned in the host State connected to those activities; residency and institutional recognition for these exemptions are subject to specified prior-year residence rules and competent-authority determination. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6093