https://www.taxtmi.com/acts?id=18221 Income not expressly allocated by earlier treaty provisions is taxable only in the resident State, excluding income from immovable property. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the rules on business profits or independent personal services apply. Winnings from lotteries, gambling, races, games and similar sources arising in the other State may be taxed in that source State. en-us Fri, 21 Mar 2014 17:12:21 +0530 Mon, 25 Nov 2024 17:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18221 Income not expressly allocated by earlier treaty provisions is taxable only in the resident State, excluding income from immovable property. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the rules on business profits or independent personal services apply. Winnings from lotteries, gambling, races, games and similar sources arising in the other State may be taxed in that source State. Act-Rules DTAA Fri, 21 Mar 2014 17:12:21 +0530 https://www.taxtmi.com/acts?id=18221