https://www.taxtmi.com/acts?id=45492 A student or business apprentice resident of one Contracting State immediately before visiting the other who is present solely for education or training is exempt in the host State from tax on payments from persons residing outside that State for maintenance, education or training, and from employment remuneration in the host State up to a treaty-specified limited annual amount when such employment is directly related to studies or undertaken for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival. en-us Fri, 18 Oct 2024 15:05:41 +0530 Fri, 18 Oct 2024 15:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45492 A student or business apprentice resident of one Contracting State immediately before visiting the other who is present solely for education or training is exempt in the host State from tax on payments from persons residing outside that State for maintenance, education or training, and from employment remuneration in the host State up to a treaty-specified limited annual amount when such employment is directly related to studies or undertaken for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival. Act-Rules DTAA Fri, 18 Oct 2024 15:05:41 +0530 https://www.taxtmi.com/acts?id=45492