Tax exemption for visiting academics allows host state relief on teaching and research pay for a limited period, excluding private benefit research.

Exemption for visiting professors, teachers and research scholars from host state tax on remuneration for teaching or research at an approved institution for a limited period from arrival; exclusion for research undertaken primarily for the private benefit of specific persons; residence deemed by reference to the prior year or immediately preceding prior year; approved institution means one approved by the competent authority of the concerned Contracting State.

---

---

---