https://www.taxtmi.com/acts?id=4692 Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are taxable only in the State of residence for a limited period from arrival; the rule excludes research income undertaken primarily for the private benefit of specific person(s). Residence is determined by fiscal year of the visit or the immediately preceding fiscal year, and approved institutions are those recognised by the appropriate authority. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4692 Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are taxable only in the State of residence for a limited period from arrival; the rule excludes research income undertaken primarily for the private benefit of specific person(s). Residence is determined by fiscal year of the visit or the immediately preceding fiscal year, and approved institutions are those recognised by the appropriate authority. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4692