https://www.taxtmi.com/acts?id=5333 Remuneration for employment is taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. An exclusive-residence exception applies when the employee's presence in the source State is temporary under a presence threshold, the employer is not resident in the source State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic is taxable only in the State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 16:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5333 Remuneration for employment is taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. An exclusive-residence exception applies when the employee's presence in the source State is temporary under a presence threshold, the employer is not resident in the source State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic is taxable only in the State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5333