https://www.taxtmi.com/acts?id=15101 A student who was resident in one Contracting State before visiting the other and present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if the employment is directly related to the studies; the exemption lasts for a reasonable period to complete the education or training but in no event for more than six consecutive years from first arrival. en-us Tue, 30 Aug 2011 14:39:24 +0530 Mon, 02 Sep 2024 12:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15101 A student who was resident in one Contracting State before visiting the other and present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if the employment is directly related to the studies; the exemption lasts for a reasonable period to complete the education or training but in no event for more than six consecutive years from first arrival. Act-Rules DTAA Tue, 30 Aug 2011 14:39:24 +0530 https://www.taxtmi.com/acts?id=15101