https://www.taxtmi.com/acts?id=45329 A student or business apprentice resident of one Contracting State present in the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when directly related to studies or apprenticeship and confined to limited aggregated short-term periods within a twelve-month span; entitlement is further limited to a reasonable period for completing the education or training and to an overall outer duration measured from first arrival. en-us Fri, 18 Oct 2024 11:59:37 +0530 Fri, 18 Oct 2024 11:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45329 A student or business apprentice resident of one Contracting State present in the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when directly related to studies or apprenticeship and confined to limited aggregated short-term periods within a twelve-month span; entitlement is further limited to a reasonable period for completing the education or training and to an overall outer duration measured from first arrival. Act-Rules DTAA Fri, 18 Oct 2024 11:59:37 +0530 https://www.taxtmi.com/acts?id=45329