- 1
- An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognised university, college, school or other similar recognised educational institution in that other State or as a business or technical apprentice therein, shall be exempt from tax in that other State on:
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- a)all remittances from abroad for the purposes of his maintenance, education or training; and
- b)any remuneration not exceeding U.S. S2000 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.
- The benefits under this paragraph shall only extend for such period of time as may be reasonable or customarily required to effectuate the purpose of the visit.
- 2
- An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State for a period not exceeding three years for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State shall be exempt from tax in that other State on:
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- a)the amount of such grant, allowance or award;
- b)all remittances from abroad for the purposes of his maintenance, education or training.
