https://www.taxtmi.com/acts?id=44637 Income from independent personal services earned by a resident is taxable only in the resident State, except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's extended presence in the other State meets the treaty threshold, in which case only income from activities performed in that other State may be taxed there. en-us Wed, 16 Oct 2024 12:15:21 +0530 Tue, 22 Oct 2024 16:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44637 Income from independent personal services earned by a resident is taxable only in the resident State, except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's extended presence in the other State meets the treaty threshold, in which case only income from activities performed in that other State may be taxed there. Act-Rules DTAA Wed, 16 Oct 2024 12:15:21 +0530 https://www.taxtmi.com/acts?id=44637