https://www.taxtmi.com/acts?id=4722 Items of income of a resident not addressed by other provisions are taxable only in the State of residence, except 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; income from lotteries and gambling sourced in the other State may be taxed in that source State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4722 Items of income of a resident not addressed by other provisions are taxable only in the State of residence, except 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; income from lotteries and gambling sourced in the other State may be taxed in that source State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4722