https://www.taxtmi.com/acts?id=5132 Article 21 provides a tax exemption in the visited Contracting State for remuneration received by individuals who were residents of the other Contracting State immediately before visiting and who, at an educational institution's invitation, visit solely to teach or conduct research; the exemption applies where the remuneration is taxed in the State of residence and excludes research undertaken primarily for the private benefit of specific persons. An individual is deemed resident for these Articles if resident in the immediately preceding fiscal year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 16:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5132 Article 21 provides a tax exemption in the visited Contracting State for remuneration received by individuals who were residents of the other Contracting State immediately before visiting and who, at an educational institution's invitation, visit solely to teach or conduct research; the exemption applies where the remuneration is taxed in the State of residence and excludes research undertaken primarily for the private benefit of specific persons. An individual is deemed resident for these Articles if resident in the immediately preceding fiscal year. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5132