https://www.taxtmi.com/acts?id=18989 A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in that State when the employment is directly related to the student's studies, subject to residence-before-visit and a time-limited, reasonable period to complete the education or training. en-us Fri, 12 Sep 2014 13:49:20 +0530 Wed, 06 Nov 2024 14:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18989 A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in that State when the employment is directly related to the student's studies, subject to residence-before-visit and a time-limited, reasonable period to complete the education or training. Act-Rules DTAA Fri, 12 Sep 2014 13:49:20 +0530 https://www.taxtmi.com/acts?id=18989