https://www.taxtmi.com/acts?id=4197 Residents' income from independent professional activities is taxable only in the State of residence, except where the taxpayer has a fixed base in the other State, in which case only income attributable to that base may be taxed there, or where presence in the other State aggregates 183 days in a year, permitting taxation of income from activities performed there. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 15:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4197 Residents' income from independent professional activities is taxable only in the State of residence, except where the taxpayer has a fixed base in the other State, in which case only income attributable to that base may be taxed there, or where presence in the other State aggregates 183 days in a year, permitting taxation of income from activities performed there. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4197