https://www.taxtmi.com/acts?id=19065 Article 20 provides tax exemptions for students and trainees temporarily present in the other Contracting State for study, research, or qualifying professional training, excluding certain trainees, and exempts gifts from abroad, grants/allowances/awards, and limited income from personal services, subject to specified annual monetary limits and overall duration limits (generally not exceeding five years), with separate twelve month provisions for employees/contractors acquiring experience or participating in government sponsored programs. en-us Tue, 02 Dec 2014 13:36:42 +0530 Tue, 02 Dec 2014 13:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19065 Article 20 provides tax exemptions for students and trainees temporarily present in the other Contracting State for study, research, or qualifying professional training, excluding certain trainees, and exempts gifts from abroad, grants/allowances/awards, and limited income from personal services, subject to specified annual monetary limits and overall duration limits (generally not exceeding five years), with separate twelve month provisions for employees/contractors acquiring experience or participating in government sponsored programs. Act-Rules DTAA Tue, 02 Dec 2014 13:36:42 +0530 https://www.taxtmi.com/acts?id=19065