Tax exemption for visiting professors and researchers under DTAA limited to temporary teaching or public interest research activities. A visiting academic resident of one Contracting State immediately before visiting the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from arrival. The research exemption applies only where the work is in the public interest and not primarily for private benefit. Residency for this Article means residence in the fiscal year of the visit or the immediately preceding fiscal year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for visiting professors and researchers under DTAA limited to temporary teaching or public interest research activities.
A visiting academic resident of one Contracting State immediately before visiting the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from arrival. The research exemption applies only where the work is in the public interest and not primarily for private benefit. Residency for this Article means residence in the fiscal year of the visit or the immediately preceding fiscal year.
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