https://www.taxtmi.com/acts?id=18172 Article 22 provides that income of a resident not covered by other Articles is taxable only in the resident State, except where (other than immovable property) the income is effectively connected with a permanent establishment or fixed base in the other State-bringing Articles 7 or 14 into play-and except that income from lotteries, gambling, races and similar games sourced in the other State may be taxed in that State. en-us Thu, 13 Feb 2014 12:15:58 +0530 Tue, 25 Nov 2025 16:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18172 Article 22 provides that income of a resident not covered by other Articles is taxable only in the resident State, except where (other than immovable property) the income is effectively connected with a permanent establishment or fixed base in the other State-bringing Articles 7 or 14 into play-and except that income from lotteries, gambling, races and similar games sourced in the other State may be taxed in that State. Act-Rules DTAA Thu, 13 Feb 2014 12:15:58 +0530 https://www.taxtmi.com/acts?id=18172