https://www.taxtmi.com/acts?id=45178 A student who was resident of one Contracting State immediately before visiting the other and present solely for education or training is exempt from tax in the visited State on payments from persons residing outside that State for maintenance, education or training, and is entitled during such education or training to the same tax exemptions, reliefs or reductions available to residents; benefits are limited to a reasonable period to complete the education or training and in no event for more than six consecutive years from first arrival. en-us Thu, 17 Oct 2024 16:19:11 +0530 Tue, 22 Oct 2024 12:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45178 A student who was resident of one Contracting State immediately before visiting the other and present solely for education or training is exempt from tax in the visited State on payments from persons residing outside that State for maintenance, education or training, and is entitled during such education or training to the same tax exemptions, reliefs or reductions available to residents; benefits are limited to a reasonable period to complete the education or training and in no event for more than six consecutive years from first arrival. Act-Rules DTAA Thu, 17 Oct 2024 16:19:11 +0530 https://www.taxtmi.com/acts?id=45178