Tax exemption for visiting academics: remuneration for teaching or research in host state exempt for a limited temporary period. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other for teaching or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residence is deemed by the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution must be authorized by the competent authority of the concerned State.
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: remuneration for teaching or research in host state exempt for a limited temporary period.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other for teaching or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residence is deemed by the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution must be authorized by the competent authority of the concerned State.
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