https://www.taxtmi.com/acts?id=4366 Other items of income of a resident are generally taxable only in the resident State. If such income (other than immovable property income) arises in the other State in connection with business through a permanent establishment or from independent personal services performed from a fixed base, and the right or property is effectively connected with that permanent establishment or fixed base, the rules on business profits or independent personal services apply. Despite those provisions, income of a resident not otherwise covered that arises in the other State may be taxed there. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Sep 2024 10:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4366 Other items of income of a resident are generally taxable only in the resident State. If such income (other than immovable property income) arises in the other State in connection with business through a permanent establishment or from independent personal services performed from a fixed base, and the right or property is effectively connected with that permanent establishment or fixed base, the rules on business profits or independent personal services apply. Despite those provisions, income of a resident not otherwise covered that arises in the other State may be taxed there. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4366