https://www.taxtmi.com/acts?id=44798 Payments to a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education or training are tax-exempt in the host State if such payments arise from sources outside that State. Additionally, a student or trainee who was a resident of the sending State and is present in the other State for a limited continuous period is not taxed there on remuneration for services connected with studies or training when that remuneration constitutes earnings necessary for maintenance. en-us Wed, 16 Oct 2024 15:07:24 +0530 Tue, 22 Oct 2024 14:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44798 Payments to a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education or training are tax-exempt in the host State if such payments arise from sources outside that State. Additionally, a student or trainee who was a resident of the sending State and is present in the other State for a limited continuous period is not taxed there on remuneration for services connected with studies or training when that remuneration constitutes earnings necessary for maintenance. Act-Rules DTAA Wed, 16 Oct 2024 15:07:24 +0530 https://www.taxtmi.com/acts?id=44798