https://www.taxtmi.com/acts?id=4853 Income from independent personal services is taxable only in the resident State, except where the taxpayer has a fixed base in the other State-allowing taxation of income attributable to that base-or where a sufficiently prolonged presence in the other State permits taxation of income derived from activities performed there. "Professional services" is defined to include independent scientific, literary, artistic, educational activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4853 Income from independent personal services is taxable only in the resident State, except where the taxpayer has a fixed base in the other State-allowing taxation of income attributable to that base-or where a sufficiently prolonged presence in the other State permits taxation of income derived from activities performed there. "Professional services" is defined to include independent scientific, literary, artistic, educational activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4853