https://www.taxtmi.com/acts?id=18250 Payments received by a student or business apprentice present in a host State solely for education or training are not taxed in that host State if such payments arise from sources outside that State. Similarly, remuneration for services rendered in the host State by such a student or apprentice is not taxed in that State when the services are connected with their studies or training and the remuneration constitutes earnings necessary for maintenance, subject to the treaty's temporal limit on presence. en-us Sun, 23 Mar 2014 14:58:08 +0530 Wed, 28 Aug 2024 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18250 Payments received by a student or business apprentice present in a host State solely for education or training are not taxed in that host State if such payments arise from sources outside that State. Similarly, remuneration for services rendered in the host State by such a student or apprentice is not taxed in that State when the services are connected with their studies or training and the remuneration constitutes earnings necessary for maintenance, subject to the treaty's temporal limit on presence. Act-Rules DTAA Sun, 23 Mar 2014 14:58:08 +0530 https://www.taxtmi.com/acts?id=18250