https://www.taxtmi.com/acts?id=17122 Other income of a resident is generally taxable only in the State of residence, serving as a residual allocation for items not covered elsewhere in the treaty. Where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income-yielding right or property is effectively connected with that establishment or base, the provisions on business profits or independent personal services apply, and the source State may tax such income accordingly. en-us Thu, 31 Jan 2013 16:47:20 +0530 Tue, 26 Nov 2024 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17122 Other income of a resident is generally taxable only in the State of residence, serving as a residual allocation for items not covered elsewhere in the treaty. Where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income-yielding right or property is effectively connected with that establishment or base, the provisions on business profits or independent personal services apply, and the source State may tax such income accordingly. Act-Rules DTAA Thu, 31 Jan 2013 16:47:20 +0530 https://www.taxtmi.com/acts?id=17122