https://www.taxtmi.com/acts?id=8099 Other income under the DTAA is taxable only in the recipient's State of residence unless the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 15:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8099 Other income under the DTAA is taxable only in the recipient's State of residence unless the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=8099