https://www.taxtmi.com/acts?id=5464 Items of income of a resident that are not dealt with in the other Articles of the Convention shall, wherever arising, be taxable only in the resident Contracting State; this residual rule assigns exclusive taxing authority to the state of residence for income categories not expressly allocated by the treaty. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 27 Aug 2024 18:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5464 Items of income of a resident that are not dealt with in the other Articles of the Convention shall, wherever arising, be taxable only in the resident Contracting State; this residual rule assigns exclusive taxing authority to the state of residence for income categories not expressly allocated by the treaty. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5464