https://www.taxtmi.com/acts?id=52163 Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are exempt from tax in the host State on remuneration for such activities for a limited temporary period; the exemption excludes research undertaken primarily for private benefit. Residence for this Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is one approved by the competent authority. en-us Tue, 04 Nov 2025 17:35:10 +0530 Tue, 04 Nov 2025 17:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52163 Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are exempt from tax in the host State on remuneration for such activities for a limited temporary period; the exemption excludes research undertaken primarily for private benefit. Residence for this Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is one approved by the competent authority. Act-Rules DTAA Tue, 04 Nov 2025 17:35:10 +0530 https://www.taxtmi.com/acts?id=52163