https://www.taxtmi.com/acts?id=44799 Article 21 provides that items of income not dealt with elsewhere are generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, in which case the rules for business profits or independent personal services apply; additionally, the other State may tax such income arising there notwithstanding the general rule. en-us Wed, 16 Oct 2024 15:07:37 +0530 Tue, 22 Oct 2024 14:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44799 Article 21 provides that items of income not dealt with elsewhere are generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, in which case the rules for business profits or independent personal services apply; additionally, the other State may tax such income arising there notwithstanding the general rule. Act-Rules DTAA Wed, 16 Oct 2024 15:07:37 +0530 https://www.taxtmi.com/acts?id=44799