Tax exemption for visiting academics: remuneration for teaching or research in the host State remains tax-exempt during the visit period. Article 21 exempts from tax in the host State remuneration of resident professors, teachers and research scholars who visit to teach or undertake research at an approved institution, excludes research done primarily for private benefit, defines residency by reference to the fiscal year of visit or the preceding fiscal year, and requires institutional approval by the competent authority.
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 the host State remains tax-exempt during the visit period.
Article 21 exempts from tax in the host State remuneration of resident professors, teachers and research scholars who visit to teach or undertake research at an approved institution, excludes research done primarily for private benefit, defines residency by reference to the fiscal year of visit or the preceding fiscal year, and requires institutional approval by the competent authority.
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