https://www.taxtmi.com/acts?id=20123 Income from independent personal services is taxable 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 extended presence in the other State permits taxation only of income derived from activities performed in that State; professional services include specified independent professions. en-us Fri, 04 Dec 2015 14:19:46 +0530 Mon, 02 Sep 2024 15:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20123 Income from independent personal services is taxable 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 extended presence in the other State permits taxation only of income derived from activities performed in that State; professional services include specified independent professions. Act-Rules DTAA Fri, 04 Dec 2015 14:19:46 +0530 https://www.taxtmi.com/acts?id=20123