https://www.taxtmi.com/acts?id=5400 Other income of a resident is generally taxable only in the State of residence, except where income arising in the other Contracting State is effectively connected with a permanent establishment or a fixed base through which the resident carries on business or performs independent personal services, in which case the rules governing business profits or independent personal services apply, and notwithstanding those rules such income may also be taxed in the source State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 17:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5400 Other income of a resident is generally taxable only in the State of residence, except where income arising in the other Contracting State is effectively connected with a permanent establishment or a fixed base through which the resident carries on business or performs independent personal services, in which case the rules governing business profits or independent personal services apply, and notwithstanding those rules such income may also be taxed in the source State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5400