https://www.taxtmi.com/acts?id=5494 Undealt-with items of income of a resident are generally taxable only in the State of residence, except where the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply; notwithstanding these rules, such income arising in the other State may be taxed there, and competent authorities shall consult and develop bilateral procedures to implement the mutual agreement procedure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 Nov 2024 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5494 Undealt-with items of income of a resident are generally taxable only in the State of residence, except where the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply; notwithstanding these rules, such income arising in the other State may be taxed there, and competent authorities shall consult and develop bilateral procedures to implement the mutual agreement procedure. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5494