Article 21 - Students - Bangladesh

1 [ARTICLE 21 STUDENTS 1. A student 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 Contracting State solely for the purpose of his education or training, shall be exempt from tax in that other State on: (a) grants, allowances, scholarships or awards; or (b) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; or (c) remuneration which he derives from an employment which he exercises in the other Contracting State if the employment is directly related to his studies. 2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six consecutive years from the date of his first arrival in that other State for the purpose of his education or training.] *************** NOTES:- 1 . Substituted vide Notification No. 50/2013 dated 04-07-2013 before it was read as, Article 21 : Students, trainees and apprentices (1) An individual who is a resident of a Contracting State and who is temporarily present in the other Contracting State, solely- (a) as a student at a recognised university, college, school or other educational institution in the other Contracting State, or (b) as a business or technical apprentice in an organisation other than a permanent establishment of an enterprise of the first-mentioned Contracting State, or (c) as the recipient of a grant, allowance or award for the primary purpose of study or research, from a religious, charitable, scientific or educational organisation, shall be exempt from tax in that other Contracting State in respect of- (i) the remittances from abroad for the purpose of his maintenance, education, study, research or training the maximum period of exemption being five years; (ii) the grant, allowance or award; and (iii) any amount not exceeding the sum of Rs. 15,000 per annum or its equivalent sum in Bangladesh currency during the previous year or income year as the case may be, representing remuneration for an employment in that other Contracting State if the employment is related with his studies or his training or if it is necessary for his maintenance. (2) An individual who is a resident of a Contracting State and who is temporarily present in the other Contracting State for a period not exceeding one year, as an employee of, or under a contract with, an enterprise of the first mentioned Contracting State or an organisation referred to in sub-paragraph (c) of paragraph (1), solely to acquire 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 remuneration for such period for his services directly related to the acquisition of such experience, to the extent such remuneration does not exceed the sum of Rs. 12,000 per annum or its equivalent sum in Bangladesh currency, during the previous year or the income year , as the case may be. (3) An individual who is a resident of a Contracting State and who is temporarily present in the other Contracting State under arrangements with the Government of that other Contracting State or any agency thereof solely for the purpose of training, study or orientation shall be exempt from tax in that other Contracting State in respect of remuneration received by him on account of such training, study or orientation.