Article 21 - Payments received by students and apprentices - Belgium

ARTICLE 21 PAYMENTS RECEIVED BY STUDENTS AND APPRENTICES 1. An individual who is a resident of a Contracting State and visits the other Contracting State solely: (a) as a student at a university, college or other recognised educational institution in that other Contracting State, or (b) as a business apprentice, or (c) for the purpose of study or research, as a recipient of a grant, allowance or award, from a governmental, religious, charitable, scientific or educational organisation, shall be exempt from tax in that other Contracting State: (i) on all remittances from abroad for the purposes of maintenance, education or training; (ii)on the grant, allowance or award; and (iii) in respect of the amount, representing remuneration for an employment in that other Contracting State, if such remuneration does not exceed 100,000 Belgian Francs or its equivalent in Indian Rupees, as the case may be, in any year. 2. An individual who is a resident of a Contracting State and who visits the other Contracting State for a period not exceeding one year as an employee of, or under contract with, an enterprise of the first-mentioned Contracting State or an organisation referred to in paragraph 1 for the primary purpose of acquiring technical, professional or business experience from a person other than such enterprise or organisation shall be exempt from tax in that other Contracting State in respect of the remuneration received from that enterprise or organisation for such period, if such remuneration does not exceed 120,000 Belgian Francs or its equivalent in Indian Rupees, as the case may be, in any year.