https://www.taxtmi.com/acts?id=4486 Items of income of a resident not dealt with in other Articles are generally taxable only in the resident State. Exceptions apply 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 the rules on business profits or independent personal services apply. Additionally, the State where the income arises may tax such items, and a special limiting rule governs income from an estate or a trust where beneficiary taxation in the residence State is required. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4486 Items of income of a resident not dealt with in other Articles are generally taxable only in the resident State. Exceptions apply 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 the rules on business profits or independent personal services apply. Additionally, the State where the income arises may tax such items, and a special limiting rule governs income from an estate or a trust where beneficiary taxation in the residence State is required. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4486