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of <h1>Professors and researchers visiting under Article 21 of the DTAA exempt from tax for up to two years.</h1> Article 21 of the Double Tax Avoidance Agreement between two Contracting States provides that professors, teachers, and research scholars who are residents of one State and visit the other State for teaching or research at an approved institution are exempt from tax on their remuneration for up to two years. This exemption does not apply if the research is primarily for the private benefit of specific individuals. An individual is considered a resident of a Contracting State if they were a resident in the fiscal year of the visit or the preceding year. An 'approved institution' is one sanctioned by the competent authority of the respective State.
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