https://www.taxtmi.com/acts?id=6006 Other income of a resident is taxable only in the State of residence unless exceptions apply: where income is effectively connected with a permanent establishment or fixed base in the other State, Articles 7 or 14 govern taxation; or where income arises from lotteries, races, games, gambling or betting in the other State, that State may tax it. Additionally, items of a resident's income arising in the other State and not covered by prior articles may also be taxed in that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 15:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6006 Other income of a resident is taxable only in the State of residence unless exceptions apply: where income is effectively connected with a permanent establishment or fixed base in the other State, Articles 7 or 14 govern taxation; or where income arises from lotteries, races, games, gambling or betting in the other State, that State may tax it. Additionally, items of a resident's income arising in the other State and not covered by prior articles may also be taxed in that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6006