Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other State 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 for an amount not exceeding the amount which is exempt from tax under the laws of that other Contracting State for any fiscal year; provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance.

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the a Contracting States state immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, training shall be exempt from tax in that other State on 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 for State, in an amount not exceeding the US $ 500 or its equivalent amount which is exempt from tax under the laws of that other Contracting State for during any fiscal year; , as the case may be, provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance.

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the a Contracting States State immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, training shall be exempt from tax in that other State on 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 for State, in an amount not exceeding the US $1000 or its equivalent amount which is exempt from tax under the laws of that other Contracting State for during any fiscal year; , as the case may be, provided that such employment is directly related directed to his studies or is undertaken for the purpose of his maintenance.

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other State 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 purpose of his maintenance, education or trainingtraining ; and (b) remuneration from employment in that other State for State, in an amount not exceeding Rs. 20,000 or Rs. 20,00,000 during any twelve-month period, as the amount which is exempt from tax under the laws of that other Contracting State for any fiscal year; case may be, provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance.

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the a Contracting States State immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, training shall be exempt from tax in that other State on 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 for State, in an amount not exceeding the US$ 1000 or its equivalent amount which is exempt from tax under the laws of that other Contracting State for during any fiscal year; year,‌ as the case may be, provided that such employment is directly related directed to his studies or is undertaken for the purpose of his maintenance.

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the a Contracting States State immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, training shall be exempt from tax in that other State on on: (a) payments a. Payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and (b) remuneration b. Remuneration from employment in that other State for State, in an amount not exceeding the US $ 1000 or its equivalent amount which is exempt from tax under the laws of that other Contracting State for during any fiscal year; , as the case may be, provided that such employment is directly related directed to his studies or is undertaken for the purpose of his maintenance.