https://www.taxtmi.com/acts?id=19356 A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in that State that is directly related to studies or undertaken for maintenance, subject to a fiscal year monetary ceiling; the exemption applies only for the time reasonably required to complete the education or training and in no event for more than five consecutive years from first arrival. en-us Fri, 20 Mar 2015 16:22:21 +0530 Wed, 13 Nov 2024 17:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19356 A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in that State that is directly related to studies or undertaken for maintenance, subject to a fiscal year monetary ceiling; the exemption applies only for the time reasonably required to complete the education or training and in no event for more than five consecutive years from first arrival. Act-Rules DTAA Fri, 20 Mar 2015 16:22:21 +0530 https://www.taxtmi.com/acts?id=19356