https://www.taxtmi.com/acts?id=10357 Article 23 allocates primary taxing rights over other income to the resident State for items not dealt with in preceding Articles, except where such income (other than certain immovable property income) is effectively connected with a permanent establishment or fixed base in the other State-in which case the rules on business profits or independent personal services apply-and except that income from lotteries, games, races and other gambling or betting may be taxed in the source State. en-us Sat, 17 Jan 2009 18:42:14 +0530 Mon, 25 Nov 2024 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10357 Article 23 allocates primary taxing rights over other income to the resident State for items not dealt with in preceding Articles, except where such income (other than certain immovable property income) is effectively connected with a permanent establishment or fixed base in the other State-in which case the rules on business profits or independent personal services apply-and except that income from lotteries, games, races and other gambling or betting may be taxed in the source State. Act-Rules DTAA Sat, 17 Jan 2009 18:42:14 +0530 https://www.taxtmi.com/acts?id=10357