https://www.taxtmi.com/acts?id=45524 Article 21 provides that a student or trainee who is a resident of one Contracting State and temporarily present in the other State solely for education or training, and who receives payments from sources outside the State of temporary presence for maintenance, education or training, shall have those payments exempt from tax in the State of temporary presence. en-us Fri, 18 Oct 2024 15:36:49 +0530 Fri, 18 Oct 2024 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45524 Article 21 provides that a student or trainee who is a resident of one Contracting State and temporarily present in the other State solely for education or training, and who receives payments from sources outside the State of temporary presence for maintenance, education or training, shall have those payments exempt from tax in the State of temporary presence. Act-Rules DTAA Fri, 18 Oct 2024 15:36:49 +0530 https://www.taxtmi.com/acts?id=45524