https://www.taxtmi.com/acts?id=44892 Article 21 grants a limited tax exemption for resident professors, teachers and research scholars who visit the other Contracting State to teach or carry out research at a university, college or similar institution, exempting remuneration for those activities for a short specified period from the date of first arrival; it excludes research income undertaken primarily for the private benefit of specific persons and defines residency by reference to the fiscal year of the visit or the preceding fiscal year. en-us Wed, 16 Oct 2024 16:31:50 +0530 Tue, 22 Oct 2024 15:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44892 Article 21 grants a limited tax exemption for resident professors, teachers and research scholars who visit the other Contracting State to teach or carry out research at a university, college or similar institution, exempting remuneration for those activities for a short specified period from the date of first arrival; it excludes research income undertaken primarily for the private benefit of specific persons and defines residency by reference to the fiscal year of the visit or the preceding fiscal year. Act-Rules DTAA Wed, 16 Oct 2024 16:31:50 +0530 https://www.taxtmi.com/acts?id=44892