https://www.taxtmi.com/acts?id=5077 Article 22 generally makes miscellaneous income of a resident taxable only in the State of residence. Exceptions: income (other than from immovable property) connected with a permanent establishment or a fixed base in the other State is treated as effectively connected and governed by the rules for business or independent personal service income; and income from lotteries, betting and other gambling arising in the other State may be taxed in that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 17:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5077 Article 22 generally makes miscellaneous income of a resident taxable only in the State of residence. Exceptions: income (other than from immovable property) connected with a permanent establishment or a fixed base in the other State is treated as effectively connected and governed by the rules for business or independent personal service income; and income from lotteries, betting and other gambling arising in the other State may be taxed in that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5077