https://www.taxtmi.com/acts?id=5969 Income from independent professional services is taxable only in the resident State unless performed in the other State. Such income performed in the other State is exempt from taxation there if the service provider's presence in that State is limited, the provider does not maintain a fixed base there, and the income is not borne by an enterprise or a permanent establishment in that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 10:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5969 Income from independent professional services is taxable only in the resident State unless performed in the other State. Such income performed in the other State is exempt from taxation there if the service provider's presence in that State is limited, the provider does not maintain a fixed base there, and the income is not borne by an enterprise or a permanent establishment in that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5969