https://www.taxtmi.com/acts?id=16707 A visiting student who immediately before the visit was resident in the other Contracting State and is 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 (including grants, loans and scholarships), and is entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents; benefits are limited to the reasonable/customary period to complete the course and subject to an absolute temporal cap from first arrival. en-us Mon, 25 Jun 2012 12:42:21 +0530 Tue, 27 Aug 2024 14:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16707 A visiting student who immediately before the visit was resident in the other Contracting State and is 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 (including grants, loans and scholarships), and is entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents; benefits are limited to the reasonable/customary period to complete the course and subject to an absolute temporal cap from first arrival. Act-Rules DTAA Mon, 25 Jun 2012 12:42:21 +0530 https://www.taxtmi.com/acts?id=16707