https://www.taxtmi.com/acts?id=6119 Taxation of income from independent personal services under the DTAA is limited to cases where the service-provider is present in the source State beyond the prescribed threshold in the relevant tax year, and then only to the extent that income is attributable to services performed in that State; professional services include independent scientific, literary, artistic, educational or teaching activities and certain professions such as physicians, lawyers, engineers, architects, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6119 Taxation of income from independent personal services under the DTAA is limited to cases where the service-provider is present in the source State beyond the prescribed threshold in the relevant tax year, and then only to the extent that income is attributable to services performed in that State; professional services include independent scientific, literary, artistic, educational or teaching activities and certain professions such as physicians, lawyers, engineers, architects, dentists and accountants. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6119