- 1
- A professor or teacher who is or was a resident of one of the States immediately before visiting the other State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other State shall be taxable only in the first-mentioned State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
- 2
- This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
- 3
- For the purposes of paragraph 1, “approved institution” means an institution which has been approved in this regard by the competent authority of the State concerned.
