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of <h1>Income from one state taxable in another under DTAA considered sourced from the latter for tax purposes.</h1> Income, profits, or gains derived by a resident of one Contracting State, which may be taxed in the other Contracting State under specified Articles, are considered income from sources in that other State for tax purposes. This applies to both the tax laws of the other State and, for Article 24 and the tax laws of the resident's home State, the income is also deemed sourced from the other State. These provisions are part of the Double Tax Avoidance Agreement (DTAA) between the two countries, aimed at preventing double taxation on cross-border income.
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