https://www.taxtmi.com/acts?id=45493 A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at an approved institution is exempt from tax in the host State on such remuneration for a limited qualifying period; the exemption does not apply to research undertaken primarily for the private benefit of specific persons. Residency for these provisions includes residence in the fiscal year of the visit or the immediately preceding fiscal year, and "approved institution" requires competent authority approval. en-us Fri, 18 Oct 2024 15:05:58 +0530 Fri, 18 Oct 2024 15:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45493 A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at an approved institution is exempt from tax in the host State on such remuneration for a limited qualifying period; the exemption does not apply to research undertaken primarily for the private benefit of specific persons. Residency for these provisions includes residence in the fiscal year of the visit or the immediately preceding fiscal year, and "approved institution" requires competent authority approval. Act-Rules DTAA Fri, 18 Oct 2024 15:05:58 +0530 https://www.taxtmi.com/acts?id=45493