https://www.taxtmi.com/acts?id=4569 Independent personal services income of a resident is taxable only in the State of residence except where the individual has a fixed base in the other State-allowing taxation of income attributable to that base-or where the individual's presence in the other State meets a duration threshold, permitting taxation of income derived from activities performed there. The Article specifically includes independent professional activities such as scientific, literary, artistic, educational work and independent medical, legal, engineering, architectural and accounting practices. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 16:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4569 Independent personal services income of a resident is taxable only in the State of residence except where the individual has a fixed base in the other State-allowing taxation of income attributable to that base-or where the individual's presence in the other State meets a duration threshold, permitting taxation of income derived from activities performed there. The Article specifically includes independent professional activities such as scientific, literary, artistic, educational work and independent medical, legal, engineering, architectural and accounting practices. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4569