https://www.taxtmi.com/acts?id=37684 Article 21 exempts from host state taxation payments received by a student or business apprentice who immediately before visiting was a resident of the other Contracting State and who is present solely for education or training, provided such payments arise from sources outside the host State and are for maintenance, education or training, and the exemption is subject to a reasonable period to complete the education or training, in no event exceeding six consecutive years from first arrival. en-us Thu, 19 Sep 2019 12:59:27 +0530 Mon, 09 Dec 2024 11:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37684 Article 21 exempts from host state taxation payments received by a student or business apprentice who immediately before visiting was a resident of the other Contracting State and who is present solely for education or training, provided such payments arise from sources outside the host State and are for maintenance, education or training, and the exemption is subject to a reasonable period to complete the education or training, in no event exceeding six consecutive years from first arrival. Act-Rules DTAA Thu, 19 Sep 2019 12:59:27 +0530 https://www.taxtmi.com/acts?id=37684