»Ê¹ÚÌåÓýapp

Section 776 IT(TOI)A 2005

Commonwealth scholarships and fellowships

»Ê¹ÚÌåÓýappse are awarded under the Commonwealth Scholarship Plan and are exempt from tax in the United Kingdom. »Ê¹ÚÌåÓýapp stipends of visiting fellows are also regarded as exempt provided that the recipient is not required to undertake teaching engagements during tenure of the fellowship. But, if a visiting fellow is required to teach, he may be exempt under the relevant double taxation agreement.