https://www.taxtmi.com/acts?id=16823 Article 20 provides a limited tax exemption for remuneration received by visiting professors, teachers and research scholars who were residents of one Contracting State immediately before visiting the other to teach or carry out research at an approved institution. Research income qualifies only if undertaken in the public interest. Residency for the Article is satisfied by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution must be authorized by the competent authority. en-us Tue, 31 Jul 2012 13:07:04 +0530 Wed, 27 Nov 2024 13:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16823 Article 20 provides a limited tax exemption for remuneration received by visiting professors, teachers and research scholars who were residents of one Contracting State immediately before visiting the other to teach or carry out research at an approved institution. Research income qualifies only if undertaken in the public interest. Residency for the Article is satisfied by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution must be authorized by the competent authority. Act-Rules DTAA Tue, 31 Jul 2012 13:07:04 +0530 https://www.taxtmi.com/acts?id=16823