https://www.taxtmi.com/acts?id=5824 Article 20 exempts remuneration of professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or undertake research at a university, college or similar institution, for a limited period from arrival. Research income is exempt only where the research is in the public interest and not primarily for private benefit. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 Aug 2024 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5824 Article 20 exempts remuneration of professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or undertake research at a university, college or similar institution, for a limited period from arrival. Research income is exempt only where the research is in the public interest and not primarily for private benefit. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5824