https://www.taxtmi.com/acts?id=5069 Income from independent personal services is taxable only in the resident Contracting State except where the taxpayer has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the taxpayer's stay in the other State aggregates 183 days or more in any 12 month period commencing or ending in the fiscal year concerned, in which case only income from activities performed in that other State may be taxed there. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5069 Income from independent personal services is taxable only in the resident Contracting State except where the taxpayer has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the taxpayer's stay in the other State aggregates 183 days or more in any 12 month period commencing or ending in the fiscal year concerned, in which case only income from activities performed in that other State may be taxed there. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5069