https://www.taxtmi.com/acts?id=44823 Income of a resident individual from independent professional services is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there or income earned during a qualifying period of presence in that other State; in both cases taxation by the other State is limited to the income attributable to the fixed base or to the activities performed in that State. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and listed professions such as physicians, lawyers and accountants. en-us Wed, 16 Oct 2024 15:38:00 +0530 Tue, 22 Oct 2024 13:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44823 Income of a resident individual from independent professional services is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there or income earned during a qualifying period of presence in that other State; in both cases taxation by the other State is limited to the income attributable to the fixed base or to the activities performed in that State. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and listed professions such as physicians, lawyers and accountants. Act-Rules DTAA Wed, 16 Oct 2024 15:38:00 +0530 https://www.taxtmi.com/acts?id=44823