https://www.taxtmi.com/acts?id=5586 Items of other income of a resident not expressly dealt with elsewhere in the Convention are generally taxable only in the resident State. If 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, the source State may tax the income under the rules for business profits or independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 11:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5586 Items of other income of a resident not expressly dealt with elsewhere in the Convention are generally taxable only in the resident State. If 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, the source State may tax the income under the rules for business profits or independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5586