https://www.taxtmi.com/acts?id=6172 Nonresident students and trainees temporarily present in the other Contracting State for study, training or research are exempt from tax in the host State on gifts from abroad for maintenance and on grants, allowances or awards, and on limited amounts of income from personal services rendered there; exemptions require residency in the home State immediately before the visit and are limited to the period reasonably required but not exceeding five years. Short term employees or contract workers present up to twelve months may also exempt limited personal services income, and government sponsored participants are exempt on payments by their home State for maintenance, training, research or study. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 08 Oct 2024 10:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6172 Nonresident students and trainees temporarily present in the other Contracting State for study, training or research are exempt from tax in the host State on gifts from abroad for maintenance and on grants, allowances or awards, and on limited amounts of income from personal services rendered there; exemptions require residency in the home State immediately before the visit and are limited to the period reasonably required but not exceeding five years. Short term employees or contract workers present up to twelve months may also exempt limited personal services income, and government sponsored participants are exempt on payments by their home State for maintenance, training, research or study. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6172