https://www.taxtmi.com/acts?id=16792 Items of income of a resident not dealt with elsewhere are generally taxable only in the State of residence. If such income is effectively connected with a permanent establishment or a fixed base in the other State-including income from independent personal services-then the rules on business profits or independent personal services apply instead. Notwithstanding the residence rule, the source State may also tax residual items of income arising within its territory. en-us Tue, 31 Jul 2012 12:36:38 +0530 Tue, 26 Nov 2024 11:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16792 Items of income of a resident not dealt with elsewhere are generally taxable only in the State of residence. If such income is effectively connected with a permanent establishment or a fixed base in the other State-including income from independent personal services-then the rules on business profits or independent personal services apply instead. Notwithstanding the residence rule, the source State may also tax residual items of income arising within its territory. Act-Rules DTAA Tue, 31 Jul 2012 12:36:38 +0530 https://www.taxtmi.com/acts?id=16792