https://www.taxtmi.com/acts?id=19358 Taxation of Other Income assigns primary taxation to the resident State for items not dealt with elsewhere, subject to exceptions: income effectively connected with a permanent establishment or fixed base in the source State is taxed under business profits or independent personal services rules, and winnings from lotteries, games, races and other gambling sourced in the other State may be taxed by that source State. en-us Fri, 20 Mar 2015 16:23:07 +0530 Wed, 13 Nov 2024 17:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19358 Taxation of Other Income assigns primary taxation to the resident State for items not dealt with elsewhere, subject to exceptions: income effectively connected with a permanent establishment or fixed base in the source State is taxed under business profits or independent personal services rules, and winnings from lotteries, games, races and other gambling sourced in the other State may be taxed by that source State. Act-Rules DTAA Fri, 20 Mar 2015 16:23:07 +0530 https://www.taxtmi.com/acts?id=19358