https://www.taxtmi.com/acts?id=18244 Income from independent professional activities of a resident is taxable only in the resident State except where the individual has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the individual's stay in the other State aggregates to 183 days or more in any twelve-month period, in which case only income from activities performed in that other State may be taxed there. en-us Sun, 23 Mar 2014 14:55:50 +0530 Wed, 28 Aug 2024 16:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18244 Income from independent professional activities of a resident is taxable only in the resident State except where the individual has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the individual's stay in the other State aggregates to 183 days or more in any twelve-month period, in which case only income from activities performed in that other State may be taxed there. Act-Rules DTAA Sun, 23 Mar 2014 14:55:50 +0530 https://www.taxtmi.com/acts?id=18244