https://www.taxtmi.com/acts?id=37653 Article 22 provides that miscellaneous items of a resident's income not covered by other Articles are generally taxable only in the State of residence. That rule is subject to exception where such income is effectively connected with a permanent establishment or fixed base in the other State, in which case the provisions on business profits or independent personal services apply, and it preserves the source State's ability to tax resident income arising in its territory in specified circumstances. en-us Thu, 19 Sep 2019 12:16:33 +0530 Wed, 27 Nov 2024 11:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37653 Article 22 provides that miscellaneous items of a resident's income not covered by other Articles are generally taxable only in the State of residence. That rule is subject to exception where such income is effectively connected with a permanent establishment or fixed base in the other State, in which case the provisions on business profits or independent personal services apply, and it preserves the source State's ability to tax resident income arising in its territory in specified circumstances. Act-Rules DTAA Thu, 19 Sep 2019 12:16:33 +0530 https://www.taxtmi.com/acts?id=37653