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.
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 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.
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