https://www.taxtmi.com/acts?id=8886 Article 23 provides that items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where such income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State, in which case rules on business profits or independent personal services apply; notwithstanding this, such items may also be taxed in the other State. en-us Sat, 21 Jun 2008 11:31:05 +0530 Wed, 06 Nov 2024 15:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8886 Article 23 provides that items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where such income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State, in which case rules on business profits or independent personal services apply; notwithstanding this, such items may also be taxed in the other State. Act-Rules DTAA Sat, 21 Jun 2008 11:31:05 +0530 https://www.taxtmi.com/acts?id=8886