https://www.taxtmi.com/acts?id=18917 A student who was resident of one Contracting State immediately before visiting the other State and who is present there solely for education or training is exempt in the host State from tax on payments made to them by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships; the exemption lasts only for a period reasonable or customarily required to complete the education or training and in no event beyond six consecutive years from first arrival. en-us Tue, 12 Aug 2014 13:45:57 +0530 Tue, 26 Nov 2024 18:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18917 A student who was resident of one Contracting State immediately before visiting the other State and who is present there solely for education or training is exempt in the host State from tax on payments made to them by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships; the exemption lasts only for a period reasonable or customarily required to complete the education or training and in no event beyond six consecutive years from first arrival. Act-Rules DTAA Tue, 12 Aug 2014 13:45:57 +0530 https://www.taxtmi.com/acts?id=18917