Students and apprentices

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Full Text of the Document

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.... his education or training, shall be exempt from tax in the first-mentioned Contracting State on: (a) payments made to him by person residing outside the first-mentioned Contracting State for the purpose of his maintenance, education or training; and (b) remuneration from employment in that first-mentioned Contracting State, in an amount not in excess of Rs. 10,000 or its equivalen....