https://www.taxtmi.com/acts?id=18918 Other income of a resident is generally taxable only in the State of residence. If the recipient 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 permanent establishment or fixed base, the rules for business profits or independent personal services apply. Income from lotteries, gambling, races and similar games sourced in the other State may be taxed by that source State. en-us Tue, 12 Aug 2014 13:46:26 +0530 Tue, 26 Nov 2024 18:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18918 Other income of a resident is generally taxable only in the State of residence. If the recipient 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 permanent establishment or fixed base, the rules for business profits or independent personal services apply. Income from lotteries, gambling, races and similar games sourced in the other State may be taxed by that source State. Act-Rules DTAA Tue, 12 Aug 2014 13:46:26 +0530 https://www.taxtmi.com/acts?id=18918