https://www.taxtmi.com/acts?id=5221 Other income of a resident not dealt with in other articles is generally taxable only in the State of residence. If the recipient 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, the source State may tax such income under the rules applicable to business profits or independent personal services; additionally, such other income arising in the other State may also be taxed there in specified cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5221 Other income of a resident not dealt with in other articles is generally taxable only in the State of residence. If the recipient 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, the source State may tax such income under the rules applicable to business profits or independent personal services; additionally, such other income arising in the other State may also be taxed there in specified cases. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5221