https://www.taxtmi.com/acts?id=4358 Income from independent personal services received by a resident is taxable only in the state of residence except where the individual has a fixed base regularly available in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State aggregates to 183 days in a twelve month period-then only income from activities performed in that State may be taxed there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and specified professions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 17 Oct 2024 10:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4358 Income from independent personal services received by a resident is taxable only in the state of residence except where the individual has a fixed base regularly available in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State aggregates to 183 days in a twelve month period-then only income from activities performed in that State may be taxed there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and specified professions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4358