https://www.taxtmi.com/acts?id=6035 Items of income of a resident not addressed by other Articles are generally taxable only in the resident State, except where the income (excluding immovable property income) arises in the other State and is effectively connected with a permanent establishment through which the recipient carries on business; in that case business profits rules apply, and such other income may also be taxed in the source State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Sep 2024 18:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6035 Items of income of a resident not addressed by other Articles are generally taxable only in the resident State, except where the income (excluding immovable property income) arises in the other State and is effectively connected with a permanent establishment through which the recipient carries on business; in that case business profits rules apply, and such other income may also be taxed in the source State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6035