Article 20 - Students and apprentices - Thailand (Old - Effective upto 31-3-2016)

Article 20 : Students and apprentices A student or business apprentice who is or was immediately 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 be exempt from tax in the first-mentioned Contracting State on : (a) the grant, allowance or award for the purposes of his maintenance, education or training; (b) payments made to him by persons residing outside that first-mentioned Contracting State for the purposes of his maintenance, education or training; and (c) remuneration from employment in that first-mentioned Contracting State, in an 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 is undertaken for the purpose of his maintenance.