https://www.taxtmi.com/acts?id=20731 Payments to a student or apprentice 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 that State provided such payments arise from sources outside that State and are for maintenance, education or training; benefits are limited to the reasonable period required to complete the education or training and are subject to specified maximum durations from first arrival. en-us Mon, 28 Mar 2016 14:25:56 +0530 Thu, 28 Nov 2024 16:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20731 Payments to a student or apprentice 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 that State provided such payments arise from sources outside that State and are for maintenance, education or training; benefits are limited to the reasonable period required to complete the education or training and are subject to specified maximum durations from first arrival. Act-Rules DTAA Mon, 28 Mar 2016 14:25:56 +0530 https://www.taxtmi.com/acts?id=20731