https://www.taxtmi.com/acts?id=5310 Income not expressly addressed elsewhere is taxable only in the Contracting State of the recipient's residence, except where a resident carries on business through a permanent establishment in the other State or performs independent personal services from a fixed base there and the income-producing right or property is effectively connected with that permanent establishment or fixed base; in such cases the provisions governing business profits or independent personal services apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 16:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5310 Income not expressly addressed elsewhere is taxable only in the Contracting State of the recipient's residence, except where a resident carries on business through a permanent establishment in the other State or performs independent personal services from a fixed base there and the income-producing right or property is effectively connected with that permanent establishment or fixed base; in such cases the provisions governing business profits or independent personal services apply. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5310