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Payments received by students and apprentices

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Full Text of the Document

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....solely for the purpose of his education or training, shall be exempt from tax in that other State on : (a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and (b) remuneration from employment in that other State, in an amount not exceeding US $ 5,000 or its equivalent during any fiscal year, provided that such empl....