https://www.taxtmi.com/acts?id=16862 Independent personal services income of a resident is taxable only in the resident State except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified stay threshold, in which case only income from activities performed in that other State may be taxed there. "Professional services" expressly includes specified independent scientific, literary, artistic, educational and listed professional occupations. en-us Fri, 03 Aug 2012 18:39:00 +0530 Mon, 02 Sep 2024 14:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16862 Independent personal services income of a resident is taxable only in the resident State except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified stay threshold, in which case only income from activities performed in that other State may be taxed there. "Professional services" expressly includes specified independent scientific, literary, artistic, educational and listed professional occupations. Act-Rules DTAA Fri, 03 Aug 2012 18:39:00 +0530 https://www.taxtmi.com/acts?id=16862