https://www.taxtmi.com/acts?id=43461 Income from independent personal services received by a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case income attributable to that base may be taxed there-or where the individual's aggregate presence in the other State meets the treaty's presence threshold, in which case income from activities performed there may be taxed in that State. The term professional services includes independent scientific, literary, artistic, educational and specified professional occupations. en-us Mon, 08 Jul 2024 16:23:49 +0530 Wed, 04 Dec 2024 17:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43461 Income from independent personal services received by a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case income attributable to that base may be taxed there-or where the individual's aggregate presence in the other State meets the treaty's presence threshold, in which case income from activities performed there may be taxed in that State. The term professional services includes independent scientific, literary, artistic, educational and specified professional occupations. Act-Rules DTAA Mon, 08 Jul 2024 16:23:49 +0530 https://www.taxtmi.com/acts?id=43461