https://www.taxtmi.com/acts?id=19014 Income from independent personal services by a resident is taxable only in the residence 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 presence in the other State meets the treaty's substantial presence threshold, in which case only income from activities performed in that State may be taxed there. en-us Wed, 15 Oct 2014 09:38:05 +0530 Wed, 13 Nov 2024 16:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19014 Income from independent personal services by a resident is taxable only in the residence 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 presence in the other State meets the treaty's substantial presence threshold, in which case only income from activities performed in that State may be taxed there. Act-Rules DTAA Wed, 15 Oct 2014 09:38:05 +0530 https://www.taxtmi.com/acts?id=19014