https://www.taxtmi.com/acts?id=4234 Income of a resident not covered by earlier Articles is generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case rules for business profits or independent personal services apply; notwithstanding these provisions, such income arising in the other State may be taxed in that other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 13 Sep 2024 15:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4234 Income of a resident not covered by earlier Articles is generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case rules for business profits or independent personal services apply; notwithstanding these provisions, such income arising in the other State may be taxed in that other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4234