https://www.taxtmi.com/acts?id=4420 Salaries, wages and similar remuneration from employment are taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case the remuneration may also be taxed there. Remuneration remains taxable only in the first-mentioned State if the employee is present in the other State for not more than 183 days in the relevant period, the employer is not a resident of that State, and the remuneration is not borne by a permanent establishment or fixed base there. Special treatment applies to crew on ships or aircraft in international traffic. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4420 Salaries, wages and similar remuneration from employment are taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case the remuneration may also be taxed there. Remuneration remains taxable only in the first-mentioned State if the employee is present in the other State for not more than 183 days in the relevant period, the employer is not a resident of that State, and the remuneration is not borne by a permanent establishment or fixed base there. Special treatment applies to crew on ships or aircraft in international traffic. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4420