https://www.taxtmi.com/acts?id=10386 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 are exempt from tax in the visited State when arising from sources outside that State; grants, scholarships and employment remuneration not covered by that exemption receive the same tax reliefs available to residents during the education period, subject to a reasonable duration limited to the customary period required to complete the studies from first arrival. en-us Sat, 17 Jan 2009 19:03:15 +0530 Tue, 26 Nov 2024 13:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10386 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 are exempt from tax in the visited State when arising from sources outside that State; grants, scholarships and employment remuneration not covered by that exemption receive the same tax reliefs available to residents during the education period, subject to a reasonable duration limited to the customary period required to complete the studies from first arrival. Act-Rules DTAA Sat, 17 Jan 2009 19:03:15 +0530 https://www.taxtmi.com/acts?id=10386