https://www.taxtmi.com/acts?id=18220 Exemption from host-state taxation for maintenance payments received by a student, apprentice or trainee who was a resident of the other Contracting State immediately before visiting and who is present solely for education or training, provided such payments arise from sources outside the host State. Limited relief also applies to remuneration for dependent personal services in the host State when those services are directly related and incidental to education or training or necessary to supplement maintenance, but the relief is subject to a temporal restriction. en-us Fri, 21 Mar 2014 17:12:03 +0530 Mon, 25 Nov 2024 17:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18220 Exemption from host-state taxation for maintenance payments received by a student, apprentice or trainee who was a resident of the other Contracting State immediately before visiting and who is present solely for education or training, provided such payments arise from sources outside the host State. Limited relief also applies to remuneration for dependent personal services in the host State when those services are directly related and incidental to education or training or necessary to supplement maintenance, but the relief is subject to a temporal restriction. Act-Rules DTAA Fri, 21 Mar 2014 17:12:03 +0530 https://www.taxtmi.com/acts?id=18220