Article 22 - Students and Trainees - Italy

ARTICLE 22 STUDENTS AND TRAINEES 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, research or training, 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 his remuneration and all remittances from abroad for the purposes of maintenance, education or training; (ii) on the grant, allowance or award; and (iii) in respect of remuneration for an employment in that other Contracting State for such period of time as may be necessarily required for the completion of study, research or training, as the case may be. 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 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 remuneration for an employment in that other Contracting State for such a period, to the extent such remuneration does not exceed 5,000,000 Italian Liras or its equivalent in Indian rupees, as the case may be, in any year.