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1ARTICLE 1 · General Scope2ARTICLE 2 · Taxes Covered3ARTICLE 3 · General Definitions4ARTICLE 4 · Residence5ARTICLE 5 · Permanent Establishment6ARTICLE 6 · Income From Immovable Property (Real Property)7ARTICLE 7 · Business Profits8ARTICLE 8 · Shipping and Air Transport9ARTICLE 9 · Associated Enterprises10ARTICLE 10 · Dividends11ARTICLE 11 · Interest12ARTICLE 12 · Royalties and Fees for Included Services13ARTICLE 13 · Gains14ARTICLE 14 · Permanent Establishment Tax15ARTICLE 15 · Independent Personal Services16ARTICLE 16 · Dependent Personal Services17ARTICLE 17 · Directors' Fees18ARTICLE 18 · Income Earned by Entertainers and Athletes19ARTICLE 19 · Remuneration and Pensions in Respect of Government Service20ARTICLE 20 · Private Pensions, Annuities, Alimony and Child Support21ARTICLE 21 · Payments Received by Students and Apprentices22ARTICLE 22 · Payments Received by Professors, Teachers23ARTICLE 23 · Other Income24ARTICLE 24 · Limitation on Benefits25ARTICLE 25 · Relief From Double Taxation26ARTICLE 26 · Non-discrimination27ARTICLE 27 · Mutual Agreement Procedure28ARTICLE 28 · Exchange of Information and Administrative Assistance29ARTICLE 29 · Diplomatic Agents and Consular officers30ARTICLE 30 · Entry Into Force31ARTICLE 31 · TerminationSigned closing and authentic-language clause · Signed closing and authentic-language clauseIntegral1989protocol; sourceOCR text, uncorrected · Integral1989protocol; sourceOCR text, uncorrectedRelated exchange of notes; sourceOCR text, uncorrected · Related exchange of notes; sourceOCR text, uncorrectedArticle12 memorandum and examples; notArticle31 · Article12 memorandum and examples; notArticle31

31 articles · English

Source & edition
Country pairs / India / United States

India / United States · IN US 1989 CONVENTION

ARTICLE 21 · Payments Received by Students and Apprentices

English · original source edition

Unreviewed · applicability unverifiedNative extraction · supporting layout limits; check original
Original & source
§ PDF page 40
ARTICLE 21
§ PDF page 40
Payments Received by Students and Apprentices
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1. A student or business apprentice who is or was a resident
§ PDF page 40
of one of the Contracting States immediately before visiting the
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other Contracting state and who is present in that other state
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principally for the purpose of his education or training shall be
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exempt from tax in that other state, on payments which arise
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outside that other state for the purposes of his maintenance,
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education or training.
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2. In respect of grants, scholarships and remuneration from
§ PDF page 40
employment not covered by paragraph 1, a student or business
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apprentice described in paragraph 1 shall, in addition, be
§ PDF page 41
entitled during such education or training to the same
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exemptions, reliefs or reductions in respect of taxes available
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to residents of the state which he is visiting,
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3. The benefits of this Article shall extend only for such
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period of time as may be reasonable or customarily required to
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complete the education or training undertaken.
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4. For the purposes of this Article, an individual shall be
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deemed to be a resident of a Contracting state if he is resident
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in that Contracting state in the taxable year in which he visits
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the other Contracting state or in the immediately preceding
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taxable year.
Citation to select or copy

India / United States; IRS/Treasury official source publication; edition in-us-1989-convention; article 21; English; unreviewed source text, current applicability unverified; /editions/in-us-1989-convention/en/articles/article-21/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

IRS/Treasury official source publication

  • Original PDF Official source website ↗

    SHA-256 b0d64da3fce51580cc0f43b1fb56c6f8c6aaf7936f6c192d9781279d948b2007

    Digest scope: original PDF binary

Retained native extraction Article provenance

Authentic-language clause: In case of divergence between the two texts, the English text shall be the operative one. Only the English source text is supplied here; no Hindi translation or alignment is claimed.

Edition
in-us-1989-convention
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1989-09-12
Currentness verified
False

Languages recorded in source metadata: English, हिन्दी. This is not a promise of available text or a translation.

Edition notes and known limitations

Private review only. Original source edition, not current-law certification.

Full text: native/in-us-1989-convention/layout.txt; physical page ledger: native/in-us-1989-convention/quality.json

Known protocols and technical/status reference links retained separately in source-index.json. No silent merging.

REPAIR CANDIDATE: original source-provided OCR text. Article 31 now ends before closing at native offset84587, not at the attached technical examples. Duplicated front matter pages1–4 and signature text pages55/61 isolated outside article bodies. 31actual body headings verified with form-feed-aware grammar; body duplicate-word check0, replacement0. Specific Article31 boundary accepted after retained-PDF inspection; full wording and human legal review remain unperformed.

Fresh6.1Sol actualPDF render inspection confirmsArticle31 ends onphysical54, closing55, integralProtocol56, MOU68 andExample1page70. Boundarygatepassed; human/current-law/entirewordingreview NOTperformed. Source-providedOCRdamage elsewhere is preserved and flagged, not silently repaired. Specific boundary and source-input admission recorded; OCR artifacts are preserved, not silently corrected.

English andHindi are equallyauthentic; the signed clause expressly provides that theEnglishtext isoperativeincaseofdivergence. Thispublication suppliesonly anEnglishreader, not aHindi translation.

Known supporting-text OCR artifacts must be visible as a concise source-quality label on supplement readers. Original PDF remains the verification reference; text-block IDs are not legal paragraph numbers.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

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