https://www.taxtmi.com/acts?id=19021 Payments received by a student who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State, provided such payments arise from sources outside that State. The exemption extends only for a period reasonably required to complete the education or training and is limited by a maximum continuous duration measured from the date of first arrival for those purposes. en-us Wed, 15 Oct 2014 09:42:00 +0530 Wed, 13 Nov 2024 16:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19021 Payments received by a student who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State, provided such payments arise from sources outside that State. The exemption extends only for a period reasonably required to complete the education or training and is limited by a maximum continuous duration measured from the date of first arrival for those purposes. Act-Rules DTAA Wed, 15 Oct 2014 09:42:00 +0530 https://www.taxtmi.com/acts?id=19021