https://www.taxtmi.com/acts?id=45017 Payments for maintenance, education or training received by a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education are exempt from tax in the host State when the payments arise from sources outside that State. Remuneration for dependent personal services in the host State is also not taxable if directly related and incidental to the education or necessary to supplement maintenance, subject to a time limit from first arrival. en-us Wed, 16 Oct 2024 17:55:49 +0530 Tue, 22 Oct 2024 12:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45017 Payments for maintenance, education or training received by a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education are exempt from tax in the host State when the payments arise from sources outside that State. Remuneration for dependent personal services in the host State is also not taxable if directly related and incidental to the education or necessary to supplement maintenance, subject to a time limit from first arrival. Act-Rules DTAA Wed, 16 Oct 2024 17:55:49 +0530 https://www.taxtmi.com/acts?id=45017