https://www.taxtmi.com/acts?id=44768 Income not covered by earlier provisions is generally taxable only in the recipient's State of residence, but income connected with a permanent establishment or fixed base in the other State is governed by the rules for business profits or independent personal services; lottery and gambling-type income sourced in the other State may be taxed in that source State. en-us Wed, 16 Oct 2024 14:50:26 +0530 Tue, 22 Oct 2024 13:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44768 Income not covered by earlier provisions is generally taxable only in the recipient's State of residence, but income connected with a permanent establishment or fixed base in the other State is governed by the rules for business profits or independent personal services; lottery and gambling-type income sourced in the other State may be taxed in that source State. Act-Rules DTAA Wed, 16 Oct 2024 14:50:26 +0530 https://www.taxtmi.com/acts?id=44768