https://www.taxtmi.com/acts?id=6321 Income from independent professional services is taxable only in the resident State unless the individual has a fixed base regularly available in the other State, or is present in the other State beyond the applicable duration threshold, in which cases income attributable to the fixed base or to activities performed there may be taxed by that other State; additionally, remuneration from residents of the other State exceeding an applicable remuneration threshold (excluding travel expenses) permits taxation there. "Professional services" include independent scientific, literary, artistic, educational or teaching activities and specified independent professions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 12:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6321 Income from independent professional services is taxable only in the resident State unless the individual has a fixed base regularly available in the other State, or is present in the other State beyond the applicable duration threshold, in which cases income attributable to the fixed base or to activities performed there may be taxed by that other State; additionally, remuneration from residents of the other State exceeding an applicable remuneration threshold (excluding travel expenses) permits taxation there. "Professional services" include independent scientific, literary, artistic, educational or teaching activities and specified independent professions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6321