https://www.taxtmi.com/acts?id=20732 Items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where such income is effectively connected with a permanent establishment or a fixed base in the other Contracting State; in that event the provisions on business profits or independent personal services apply, and notwithstanding these rules the other State may also tax resident income arising in its territory that is not covered by other Articles. en-us Mon, 28 Mar 2016 14:26:22 +0530 Thu, 28 Nov 2024 16:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20732 Items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where such income is effectively connected with a permanent establishment or a fixed base in the other Contracting State; in that event the provisions on business profits or independent personal services apply, and notwithstanding these rules the other State may also tax resident income arising in its territory that is not covered by other Articles. Act-Rules DTAA Mon, 28 Mar 2016 14:26:22 +0530 https://www.taxtmi.com/acts?id=20732