https://www.taxtmi.com/acts?id=6204 Article 22 provides that items of income of a resident not expressly dealt with in earlier articles are taxable only in the State of residence, except where such income (other than income from immovable property) is connected with a business carried on through a permanent establishment or with independent personal services from a fixed base in the other State and the right of property is effectively connected with that establishment or base, in which case rules on business profits or independent personal services apply; nonetheless such income arising in the other State may also be taxed there. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 10:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6204 Article 22 provides that items of income of a resident not expressly dealt with in earlier articles are taxable only in the State of residence, except where such income (other than income from immovable property) is connected with a business carried on through a permanent establishment or with independent personal services from a fixed base in the other State and the right of property is effectively connected with that establishment or base, in which case rules on business profits or independent personal services apply; nonetheless such income arising in the other State may also be taxed there. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6204