https://www.taxtmi.com/acts?id=37645 Income from independent personal services is taxable only in the resident State except when the individual has a fixed base in the other State-where only income attributable to that fixed base may be taxed there-or when the individual's stay in the other State meets a prescribed presence threshold, in which case only income from activities performed there may be taxed; "professional services" expressly includes specified independent professions and activities. en-us Thu, 19 Sep 2019 12:14:38 +0530 Wed, 27 Nov 2024 11:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37645 Income from independent personal services is taxable only in the resident State except when the individual has a fixed base in the other State-where only income attributable to that fixed base may be taxed there-or when the individual's stay in the other State meets a prescribed presence threshold, in which case only income from activities performed there may be taxed; "professional services" expressly includes specified independent professions and activities. Act-Rules DTAA Thu, 19 Sep 2019 12:14:38 +0530 https://www.taxtmi.com/acts?id=37645