https://www.taxtmi.com/acts?id=15174 Article 15 provides that remuneration for employment by a resident is taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. However, remuneration earned in the other State shall be taxable only in the State of residence where the employee's presence in the other State does not exceed in the aggregate 183 days in any twelve-month period, the payor is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base in the other State. en-us Mon, 12 Sep 2011 18:32:04 +0530 Sat, 31 Aug 2024 13:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15174 Article 15 provides that remuneration for employment by a resident is taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. However, remuneration earned in the other State shall be taxable only in the State of residence where the employee's presence in the other State does not exceed in the aggregate 183 days in any twelve-month period, the payor is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base in the other State. Act-Rules DTAA Mon, 12 Sep 2011 18:32:04 +0530 https://www.taxtmi.com/acts?id=15174