https://www.taxtmi.com/acts?id=44736 A student or business apprentice present in the host State solely for education or training is exempt from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when that employment is directly related to the studies or apprenticeship and the periods of presence fall within the prescribed limited duration; the exemption is confined to a reasonable period to complete the education or training and cannot extend beyond five consecutive years from first arrival. en-us Wed, 16 Oct 2024 14:23:19 +0530 Tue, 22 Oct 2024 15:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44736 A student or business apprentice present in the host State solely for education or training is exempt from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when that employment is directly related to the studies or apprenticeship and the periods of presence fall within the prescribed limited duration; the exemption is confined to a reasonable period to complete the education or training and cannot extend beyond five consecutive years from first arrival. Act-Rules DTAA Wed, 16 Oct 2024 14:23:19 +0530 https://www.taxtmi.com/acts?id=44736