Tax exemption for visiting academics for teaching or public interest research under DTAA, subject to duration and residency conditions.

A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at a university, college or similar approved institution is exempt in the host State from tax on remuneration for such teaching or research for up to two years from first arrival; research income is exempt only if undertaken in the public interest, and residency is deemed by residence in the fiscal year of visit or the immediately preceding fiscal year.

---

---

---