https://www.taxtmi.com/acts?id=44730 Income from independent personal services by a resident is taxable only in the resident State, except where a fixed base in the other State permits taxation of income attributable to that fixed base, or where presence in the other State aggregates to 183 days in twelve months permitting taxation of income from activities performed there. en-us Wed, 16 Oct 2024 14:21:37 +0530 Tue, 22 Oct 2024 15:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44730 Income from independent personal services by a resident is taxable only in the resident State, except where a fixed base in the other State permits taxation of income attributable to that fixed base, or where presence in the other State aggregates to 183 days in twelve months permitting taxation of income from activities performed there. Act-Rules DTAA Wed, 16 Oct 2024 14:21:37 +0530 https://www.taxtmi.com/acts?id=44730