https://www.taxtmi.com/acts?id=52162 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the visiting State on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visiting State directly related to studies or for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no case exceeds six consecutive years from first arrival. en-us Tue, 04 Nov 2025 17:34:27 +0530 Tue, 04 Nov 2025 17:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52162 A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the visiting State on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visiting State directly related to studies or for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no case exceeds six consecutive years from first arrival. Act-Rules DTAA Tue, 04 Nov 2025 17:34:27 +0530 https://www.taxtmi.com/acts?id=52162