https://www.taxtmi.com/acts?id=6064 Income of a resident not expressly covered elsewhere in the Convention is generally taxable only in the State of residence. If such income (excluding immovable property income) is connected with a permanent establishment or a fixed base in the other State-because the resident carries on business there or performs independent personal services from that fixed base-and the right or property yielding the income is effectively connected with that establishment or base, then provisions governing business profits or independent personal services apply. Notwithstanding those rules, such unspecified income arising in the other State may also be taxed in that other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Sep 2024 15:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6064 Income of a resident not expressly covered elsewhere in the Convention is generally taxable only in the State of residence. If such income (excluding immovable property income) is connected with a permanent establishment or a fixed base in the other State-because the resident carries on business there or performs independent personal services from that fixed base-and the right or property yielding the income is effectively connected with that establishment or base, then provisions governing business profits or independent personal services apply. Notwithstanding those rules, such unspecified income arising in the other State may also be taxed in that other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6064