https://www.taxtmi.com/acts?id=44767 A visiting student who was resident in the other Contracting State is exempt in the visited State from tax on payments for maintenance, education or training that arise from sources outside the visited State, including grants, loans and scholarships; the student also may claim during study the same exemptions, reliefs or reductions available to residents in respect of grants, scholarships and employment remuneration not covered by the source-based exemption, subject to presence solely for education or training and a limited period reasonably required to complete the course. en-us Wed, 16 Oct 2024 14:50:13 +0530 Tue, 22 Oct 2024 13:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44767 A visiting student who was resident in the other Contracting State is exempt in the visited State from tax on payments for maintenance, education or training that arise from sources outside the visited State, including grants, loans and scholarships; the student also may claim during study the same exemptions, reliefs or reductions available to residents in respect of grants, scholarships and employment remuneration not covered by the source-based exemption, subject to presence solely for education or training and a limited period reasonably required to complete the course. Act-Rules DTAA Wed, 16 Oct 2024 14:50:13 +0530 https://www.taxtmi.com/acts?id=44767