https://www.taxtmi.com/acts?id=15094 Income from independent personal services of a resident is taxable only in the state of residence except where the individual has a fixed base in the other State-then income attributable to that fixed base may be taxed there-or where the individual's aggregate presence meets a presence threshold over 12 months-then income from activities performed in that State may be taxed there; "professional services" includes specified independent occupations and activities. en-us Tue, 30 Aug 2011 14:37:03 +0530 Sat, 30 Nov 2024 11:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15094 Income from independent personal services of a resident is taxable only in the state of residence except where the individual has a fixed base in the other State-then income attributable to that fixed base may be taxed there-or where the individual's aggregate presence meets a presence threshold over 12 months-then income from activities performed in that State may be taxed there; "professional services" includes specified independent occupations and activities. Act-Rules DTAA Tue, 30 Aug 2011 14:37:03 +0530 https://www.taxtmi.com/acts?id=15094