PROFESSORS, TEACHERS AND RESEARCHERS. Payments which a professor, teacher or researcher who is or was immediately before visiting one of the States a resident of the other State and who is present in the first- mentioned State for the primary purpose of teaching or scientific research at a university, college, school or other educational or scientific research institution accredited by the Governments, receives for such teaching or research, shall be exempt from tax in the first-mentioned State for a period not exceeding three years in the aggregate from the date of his first arrival in the first-mentioned State.
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Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta)
PROFESSORS, TEACHERS AND RESEARCHERS. Payments which a professor, teacher or researcher who is or was immediately before visiting one of the States a resident of the other State and who is present in the first- first-mentioned State for the primary purpose of teaching or scientific research at a university, college, school or other educational or scientific research institution accredited by the Governments, receives for such teaching or research, shall be exempt from tax in the first-mentioned State for a period not exceeding three years in the aggregate from the date of his first arrival in the first-mentioned State.
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