https://www.taxtmi.com/acts?id=44676 Other income not provided for elsewhere in the Agreement is taxable only in the State of which the recipient is a resident, subject to the exception that income (other than immovable property income) which is effectively connected with a permanent establishment or derived from independent personal services performed from a fixed base in the other Contracting State is taxed under the rules for business profits or independent personal services; receipts from lotteries, gambling and similar games sourced in the other State may be taxed by that source State. en-us Wed, 16 Oct 2024 12:46:29 +0530 Tue, 22 Oct 2024 11:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44676 Other income not provided for elsewhere in the Agreement is taxable only in the State of which the recipient is a resident, subject to the exception that income (other than immovable property income) which is effectively connected with a permanent establishment or derived from independent personal services performed from a fixed base in the other Contracting State is taxed under the rules for business profits or independent personal services; receipts from lotteries, gambling and similar games sourced in the other State may be taxed by that source State. Act-Rules DTAA Wed, 16 Oct 2024 12:46:29 +0530 https://www.taxtmi.com/acts?id=44676