https://www.taxtmi.com/acts?id=5435 Income of a resident not addressed in other Articles is generally taxable only in the State of residence, except where the recipient's income-producing rights are effectively connected with a permanent establishment or fixed base in the other State-in which case the rules on business profits or independent personal services apply-and, notwithstanding those provisions, such income arising in the source State may also be taxed by that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 16 Nov 2024 09:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5435 Income of a resident not addressed in other Articles is generally taxable only in the State of residence, except where the recipient's income-producing rights are effectively connected with a permanent establishment or fixed base in the other State-in which case the rules on business profits or independent personal services apply-and, notwithstanding those provisions, such income arising in the source State may also be taxed by that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5435