https://www.taxtmi.com/acts?id=18170 A visiting professor, teacher or research scholar who is resident of one Contracting State and visits the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period; research income is covered only when 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 Thu, 13 Feb 2014 12:14:33 +0530 Thu, 24 Oct 2024 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18170 A visiting professor, teacher or research scholar who is resident of one Contracting State and visits the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period; research income is covered only when 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 Thu, 13 Feb 2014 12:14:33 +0530 https://www.taxtmi.com/acts?id=18170