https://www.taxtmi.com/acts?id=45116 Article 21 exempts a student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training from tax in the host State on payments by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships, subject to a reasonable or customary duration to complete the course and an absolute cap of six consecutive years from first arrival in the host State. en-us Thu, 17 Oct 2024 14:37:19 +0530 Tue, 22 Oct 2024 11:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45116 Article 21 exempts a student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training from tax in the host State on payments by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships, subject to a reasonable or customary duration to complete the course and an absolute cap of six consecutive years from first arrival in the host State. Act-Rules DTAA Thu, 17 Oct 2024 14:37:19 +0530 https://www.taxtmi.com/acts?id=45116