https://www.taxtmi.com/acts?id=45427 Article 21 provides that residents temporarily present in the other Contracting State as students, trainees, researchers on grants, or persons obtaining professional training are not taxable by the visited State on gifts from abroad for maintenance, grants or allowances, and limited income from personal services (with specified exclusions). Exemptions are limited to the period reasonably required for the visit, capped at five years, and include separate 12 month rules for employees acquiring experience or participating in government sponsored programmes. en-us Fri, 18 Oct 2024 14:10:19 +0530 Fri, 18 Oct 2024 14:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45427 Article 21 provides that residents temporarily present in the other Contracting State as students, trainees, researchers on grants, or persons obtaining professional training are not taxable by the visited State on gifts from abroad for maintenance, grants or allowances, and limited income from personal services (with specified exclusions). Exemptions are limited to the period reasonably required for the visit, capped at five years, and include separate 12 month rules for employees acquiring experience or participating in government sponsored programmes. Act-Rules DTAA Fri, 18 Oct 2024 14:10:19 +0530 https://www.taxtmi.com/acts?id=45427