https://www.taxtmi.com/acts?id=41720 Items of income of a resident not dealt with in other Articles are taxable only in the resident State, but where the recipient 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 establishment or base, Articles 7 or 14 apply; additionally, such income arising in the other State may also be taxed there under a residual taxing power. en-us Fri, 05 May 2023 16:39:33 +0530 Fri, 08 Nov 2024 15:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41720 Items of income of a resident not dealt with in other Articles are taxable only in the resident State, but where the recipient 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 establishment or base, Articles 7 or 14 apply; additionally, such income arising in the other State may also be taxed there under a residual taxing power. Act-Rules DTAA Fri, 05 May 2023 16:39:33 +0530 https://www.taxtmi.com/acts?id=41720