https://www.taxtmi.com/acts?id=18014 A student who was resident of one Contracting State immediately before visiting the other and who 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, and on remuneration from employment in the host State if directly related to studies and necessary for maintenance; this exemption lasts only for a period reasonable to complete the education or training and is subject to a maximum consecutive duration from the date of first arrival for study. en-us Mon, 22 Jul 2013 16:47:43 +0530 Mon, 18 Nov 2024 12:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18014 A student who was resident of one Contracting State immediately before visiting the other and who 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, and on remuneration from employment in the host State if directly related to studies and necessary for maintenance; this exemption lasts only for a period reasonable to complete the education or training and is subject to a maximum consecutive duration from the date of first arrival for study. Act-Rules DTAA Mon, 22 Jul 2013 16:47:43 +0530 https://www.taxtmi.com/acts?id=18014