https://www.taxtmi.com/acts?id=15102 Other income not dealt with elsewhere is generally taxable only in the resident State. If the recipient 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 establishment or base, the provisions governing business profits or independent personal services apply. Income from lotteries, games, races and other gambling arising in the source State may be taxed by that source State. en-us Tue, 30 Aug 2011 14:39:39 +0530 Mon, 02 Sep 2024 12:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15102 Other income not dealt with elsewhere is generally taxable only in the resident State. If the recipient 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 establishment or base, the provisions governing business profits or independent personal services apply. Income from lotteries, games, races and other gambling arising in the source State may be taxed by that source State. Act-Rules DTAA Tue, 30 Aug 2011 14:39:39 +0530 https://www.taxtmi.com/acts?id=15102