https://www.taxtmi.com/acts?id=15132 A student who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State if that employment is directly related to the student's studies, with the exemption limited to a reasonable period to complete the education or training and not extending beyond six consecutive years from first arrival. en-us Tue, 30 Aug 2011 15:28:09 +0530 Fri, 22 Nov 2024 14:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15132 A student who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State if that employment is directly related to the student's studies, with the exemption limited to a reasonable period to complete the education or training and not extending beyond six consecutive years from first arrival. Act-Rules DTAA Tue, 30 Aug 2011 15:28:09 +0530 https://www.taxtmi.com/acts?id=15132