https://www.taxtmi.com/acts?id=4772 Article 21 exempts visiting professors, teachers and research scholars who were residents of one Contracting State immediately before their visit from host state tax on remuneration for teaching or research at an approved institution for a limited period. The exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. "Approved institution" is defined by approval of the competent authority. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 18:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4772 Article 21 exempts visiting professors, teachers and research scholars who were residents of one Contracting State immediately before their visit from host state tax on remuneration for teaching or research at an approved institution for a limited period. The exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. "Approved institution" is defined by approval of the competent authority. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4772