https://www.taxtmi.com/acts?id=43987 Payments to a student or business apprentice, who was resident in one Contracting State and is present in the other solely for education or training, are exempt from tax in the visited State when paid by persons residing outside that State for maintenance, education or training; the exemption lasts only for a reasonable period to complete the course and in no event for more than five consecutive years from first arrival. en-us Tue, 03 Sep 2024 10:36:56 +0530 Thu, 21 Nov 2024 17:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43987 Payments to a student or business apprentice, who was resident in one Contracting State and is present in the other solely for education or training, are exempt from tax in the visited State when paid by persons residing outside that State for maintenance, education or training; the exemption lasts only for a reasonable period to complete the course and in no event for more than five consecutive years from first arrival. Act-Rules DTAA Tue, 03 Sep 2024 10:36:56 +0530 https://www.taxtmi.com/acts?id=43987