https://www.taxtmi.com/acts?id=51366 Payments received by a student or trainee who was a resident of the other Contracting State and is temporarily present for full time education or training are exempt from tax in the State of temporary presence where such payments arise outside that State and are for maintenance, education or training; the exemption for a business trainee is time limited. A separate exemption applies to income from personal services up to a specified annual threshold, adjustable by competent authorities. The Article defines business trainee by reference to temporary professional, technical or business training and placements by residents of the other State. en-us Wed, 21 May 2025 16:10:36 +0530 Wed, 21 May 2025 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51366 Payments received by a student or trainee who was a resident of the other Contracting State and is temporarily present for full time education or training are exempt from tax in the State of temporary presence where such payments arise outside that State and are for maintenance, education or training; the exemption for a business trainee is time limited. A separate exemption applies to income from personal services up to a specified annual threshold, adjustable by competent authorities. The Article defines business trainee by reference to temporary professional, technical or business training and placements by residents of the other State. Act-Rules DTAA Wed, 21 May 2025 16:10:36 +0530 https://www.taxtmi.com/acts?id=51366