https://www.taxtmi.com/acts?id=18165 Remuneration for dependent personal services is taxable only in the resident State unless the employment is exercised in the other State, in which case that other State may tax such remuneration. Exclusive taxation in the resident State applies when the recipient's presence in the other State does not exceed an aggregate 183 days in any twelve-month period, the employer 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. Remuneration for service aboard internationally operated ships or aircraft may be taxed in the enterprise's State. en-us Thu, 13 Feb 2014 12:11:42 +0530 Tue, 25 Nov 2025 16:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18165 Remuneration for dependent personal services is taxable only in the resident State unless the employment is exercised in the other State, in which case that other State may tax such remuneration. Exclusive taxation in the resident State applies when the recipient's presence in the other State does not exceed an aggregate 183 days in any twelve-month period, the employer 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. Remuneration for service aboard internationally operated ships or aircraft may be taxed in the enterprise's State. Act-Rules DTAA Thu, 13 Feb 2014 12:11:42 +0530 https://www.taxtmi.com/acts?id=18165