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ARTICLE 21
Students
(1) An individual who was a resident of one of the Contracting States and is temporarily present in the other Contracting State solely:
- (a) as a student at a recognized university, college or school in that other Contracting State,
- (b) as a business or technical apprentice (including in the case of the Federal Republic of Germany, a Volunteer or Praktikant), or
- (c) as the recipient of a grant, allowance or award for the primary purpose of study, research or training from a religious, charitable, scientific or educational organisation, or under a technical assistance programme entered into by a Government of a Contracting State, shall be exempt from tax in that other Contracting State in respect of:
- (i) all remittances from abroad for the purpose of his maintenance, education, study, research or training,
- (ii) the grant, allowance or award, and
- (iii) for a period not exceeding in the aggregate three years, any remuneration not exceeding 7,200 DM or the equivalent in Sri Lanka currency for the calendar year for personal services rendered in that other Contracting State with a view to supplementing the resources available to him for such purposes.
(2) In this Article, the term "Government" shall include a statutory body established in a Contracting State in order to carry on a public utility undertaking under national control.