https://www.taxtmi.com/acts?id=44643 A visiting student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training (including grants, loans and scholarships), and on remuneration from employment in the host State to the extent permitted by that State where the employment is directly related to studies or undertaken for maintenance; the exemption is limited to a reasonable period to complete the training and not more than seven consecutive years from first arrival. en-us Wed, 16 Oct 2024 12:19:39 +0530 Tue, 22 Oct 2024 16:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44643 A visiting student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training (including grants, loans and scholarships), and on remuneration from employment in the host State to the extent permitted by that State where the employment is directly related to studies or undertaken for maintenance; the exemption is limited to a reasonable period to complete the training and not more than seven consecutive years from first arrival. Act-Rules DTAA Wed, 16 Oct 2024 12:19:39 +0530 https://www.taxtmi.com/acts?id=44643