https://www.taxtmi.com/acts?id=44855 Income from independent professional services earned by a resident is taxable only in the State of residence except where the person has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the person's stay in the other State meets the specified minimum period-then only income from activities performed there may be taxed in that State. "Professional services" expressly include independent scientific, literary, artistic, educational and specified occupations such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Wed, 16 Oct 2024 15:54:08 +0530 Tue, 22 Oct 2024 15:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44855 Income from independent professional services earned by a resident is taxable only in the State of residence except where the person has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the person's stay in the other State meets the specified minimum period-then only income from activities performed there may be taxed in that State. "Professional services" expressly include independent scientific, literary, artistic, educational and specified occupations such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Wed, 16 Oct 2024 15:54:08 +0530 https://www.taxtmi.com/acts?id=44855