https://www.taxtmi.com/acts?id=16701 Income of an individual resident is taxable only in the State of residence, except where the individual has a fixed base in the other Contracting State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets a prescribed duration threshold, in which case only income from activities performed in that State may be taxed by that State. en-us Mon, 25 Jun 2012 12:36:27 +0530 Tue, 27 Aug 2024 14:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16701 Income of an individual resident is taxable only in the State of residence, except where the individual has a fixed base in the other Contracting State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets a prescribed duration threshold, in which case only income from activities performed in that State may be taxed by that State. Act-Rules DTAA Mon, 25 Jun 2012 12:36:27 +0530 https://www.taxtmi.com/acts?id=16701