https://www.taxtmi.com/acts?id=18251 An individual who was resident of a Contracting State immediately before visiting the other State and who, at the invitation of a recognized non profit educational institution, is present in the other State for a time limited visit solely for teaching or research shall be exempt from tax in the visited State on remuneration for teaching or research; this exemption does not apply to research undertaken for the private benefit of specific person(s); residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. en-us Sun, 23 Mar 2014 14:58:31 +0530 Wed, 28 Aug 2024 16:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18251 An individual who was resident of a Contracting State immediately before visiting the other State and who, at the invitation of a recognized non profit educational institution, is present in the other State for a time limited visit solely for teaching or research shall be exempt from tax in the visited State on remuneration for teaching or research; this exemption does not apply to research undertaken for the private benefit of specific person(s); residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. Act-Rules DTAA Sun, 23 Mar 2014 14:58:31 +0530 https://www.taxtmi.com/acts?id=18251