https://www.taxtmi.com/acts?id=43469 Income of a resident not dealt with elsewhere in the Convention is generally taxable only in the State of residence; however, where such income (other than immovable property income) is effectively connected with a permanent establishment or a fixed base in the other State, the rules on business profits or independent personal services apply, and notwithstanding those provisions such income arising in the other State may also be taxed by that State. en-us Mon, 08 Jul 2024 16:27:18 +0530 Wed, 04 Dec 2024 17:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43469 Income of a resident not dealt with elsewhere in the Convention is generally taxable only in the State of residence; however, where such income (other than immovable property income) is effectively connected with a permanent establishment or a fixed base in the other State, the rules on business profits or independent personal services apply, and notwithstanding those provisions such income arising in the other State may also be taxed by that State. Act-Rules DTAA Mon, 08 Jul 2024 16:27:18 +0530 https://www.taxtmi.com/acts?id=43469