https://www.taxtmi.com/acts?id=5553 Article 21 exempts from tax in the host State remuneration of resident professors, teachers and research scholars who visit to teach or undertake research at an approved institution, excludes research done primarily for private benefit, defines residency by reference to the fiscal year of visit or the preceding fiscal year, and requires institutional approval by the competent authority. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 16:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5553 Article 21 exempts from tax in the host State remuneration of resident professors, teachers and research scholars who visit to teach or undertake research at an approved institution, excludes research done primarily for private benefit, defines residency by reference to the fiscal year of visit or the preceding fiscal year, and requires institutional approval by the competent authority. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5553