https://www.taxtmi.com/acts?id=5578 Independent personal services income of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the individual's prolonged presence in the other State permits taxation of income derived from activities performed in that State. The term professional services includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians and lawyers. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 14:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5578 Independent personal services income of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the individual's prolonged presence in the other State permits taxation of income derived from activities performed in that State. The term professional services includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians and lawyers. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5578