https://www.taxtmi.com/acts?id=32290 Items of Other Income of a resident not dealt with elsewhere are generally taxable only in the resident State; however, if the resident 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, and the other State may also tax such income. en-us Tue, 15 May 2018 17:33:04 +0530 Mon, 09 Dec 2024 11:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32290 Items of Other Income of a resident not dealt with elsewhere are generally taxable only in the resident State; however, if the resident 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, and the other State may also tax such income. Act-Rules DTAA Tue, 15 May 2018 17:33:04 +0530 https://www.taxtmi.com/acts?id=32290