https://www.taxtmi.com/acts?id=18171 A student present in the visited Contracting State solely for education or training is exempt there from tax on payments made to him by persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State if the employment is directly related to his studies. For other grants, loans, scholarships and remuneration, the student is entitled during such education or training to the same tax exemptions, reliefs or reductions available to residents. Benefits are limited to a reasonable period to complete the education or training and in no event extend beyond six consecutive years from first arrival. en-us Thu, 13 Feb 2014 12:14:57 +0530 Thu, 24 Oct 2024 12:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18171 A student present in the visited Contracting State solely for education or training is exempt there from tax on payments made to him by persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State if the employment is directly related to his studies. For other grants, loans, scholarships and remuneration, the student is entitled during such education or training to the same tax exemptions, reliefs or reductions available to residents. Benefits are limited to a reasonable period to complete the education or training and in no event extend beyond six consecutive years from first arrival. Act-Rules DTAA Thu, 13 Feb 2014 12:14:57 +0530 https://www.taxtmi.com/acts?id=18171