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    <title>Professors, Teachers and Research Scholars</title>
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    <description>A resident professor, teacher or research scholar visiting the other State to teach or carry out research at a university, college, school or other approved institution is taxable on remuneration for that teaching or research only in the State of residence for a limited temporary period. The provision excludes research income undertaken primarily for the private benefit of a specific person or persons, and defines an approved institution as one recognized by the competent authority of the State concerned.</description>
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      <description>A resident professor, teacher or research scholar visiting the other State to teach or carry out research at a university, college, school or other approved institution is taxable on remuneration for that teaching or research only in the State of residence for a limited temporary period. The provision excludes research income undertaken primarily for the private benefit of a specific person or persons, and defines an approved institution as one recognized by the competent authority of the State concerned.</description>
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