https://www.taxtmi.com/acts?id=45618 A resident invited by the other Contracting State or by a recognised educational institution to visit primarily for teaching or research at that institution is not subject to tax by the visited State on income from personal services for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific person(s), and residency for the Article's purposes is deemed if the individual was resident in the year of the visit or the year immediately preceding. en-us Fri, 18 Oct 2024 18:18:03 +0530 Wed, 23 Oct 2024 16:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45618 A resident invited by the other Contracting State or by a recognised educational institution to visit primarily for teaching or research at that institution is not subject to tax by the visited State on income from personal services for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific person(s), and residency for the Article's purposes is deemed if the individual was resident in the year of the visit or the year immediately preceding. Act-Rules DTAA Fri, 18 Oct 2024 18:18:03 +0530 https://www.taxtmi.com/acts?id=45618