Payments received by students and apprentices

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..... pose 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, in an amount not exceeding US $ 5,000 or its equivalent during any fiscal year, provided that such employment is directly relat .....

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