Students and apprentices

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....ely before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training, shall....

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.... amount not in excess of Rs. 15,000 or its equivalent in Thai currency during any "previous year" or "tax year", as the case may be, provided that such employment is directly related to his studies or....