Article 23 - Professors and teachers - Tanzania (Old - Effective upto 31-3-2012)

Article 23 : Professors and teachers 1. A professor or teacher who visits a Contracting State for the purpose of teaching or engaging in research or both, at a university, or other approved educational institution in that Contracting State and who is, or was immediately before such visits, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding 24 months from the date of his arrival in that Contracting 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 this Article and Article 22, an individual shall be deemed to be a resident of a Contracting State if he is resident: (i) in the case of India, in the "previous years", and (ii) in the case of Tanzania, in the "year of income" in which he visits the other ContractingState or in the immediately preceding "previous year" or "year of income" as the case may be. 4. For the purposes of paragraph 1, "approved educational institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting State.