https://www.taxtmi.com/acts?id=18956 A student who was a 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 grants and scholarships and on payments received from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to the student's studies; benefits are limited to what is reasonable to complete the education or training and in any event to six consecutive years from first arrival. en-us Mon, 01 Sep 2014 13:08:52 +0530 Mon, 18 Nov 2024 16:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18956 A student who was a 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 grants and scholarships and on payments received from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to the student's studies; benefits are limited to what is reasonable to complete the education or training and in any event to six consecutive years from first arrival. Act-Rules DTAA Mon, 01 Sep 2014 13:08:52 +0530 https://www.taxtmi.com/acts?id=18956