Payments received by students and apprentices

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..... se 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 Rs. 18,000 (Indian currency) or its equivalent in Nepalese currency during any previous year or the y .....

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