https://www.taxtmi.com/acts?id=44831 Items of income of a resident not otherwise dealt with are taxable only in the State of residence, except where income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State and thus falls under the rules for business profits or independent personal services, or where income from lotteries, betting, gambling or similar games may be taxed in the source State. en-us Wed, 16 Oct 2024 15:39:43 +0530 Tue, 22 Oct 2024 13:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44831 Items of income of a resident not otherwise dealt with are taxable only in the State of residence, except where income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State and thus falls under the rules for business profits or independent personal services, or where income from lotteries, betting, gambling or similar games may be taxed in the source State. Act-Rules DTAA Wed, 16 Oct 2024 15:39:43 +0530 https://www.taxtmi.com/acts?id=44831