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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Visiting Educators: 24-Month Income Relief, Conditions Apply Under Residency and Research Benefit Rules.</h1> A professor or teacher visiting a Contracting State for teaching or research at an approved educational institution, who was a resident of the other Contracting State, is exempt from tax on remuneration for up to 24 months from arrival. This exemption does not apply if the research benefits specific individuals privately. Residency is determined by the 'previous years' in India or the 'year of income' in Tanzania, including the immediately preceding year. An 'approved educational institution' is one recognized by the competent authority of the respective Contracting State.
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