https://www.taxtmi.com/acts?id=44863 Income not dealt with elsewhere in the Convention is generally taxable only in the recipient's State of residence as other income, except where the beneficial owner's income is effectively connected with a permanent establishment or fixed base in the other State (in which case business or independent services rules apply), and except that lottery, betting and other gambling receipts sourced in the other State may be taxed by that State. en-us Wed, 16 Oct 2024 15:55:51 +0530 Tue, 22 Oct 2024 15:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44863 Income not dealt with elsewhere in the Convention is generally taxable only in the recipient's State of residence as other income, except where the beneficial owner's income is effectively connected with a permanent establishment or fixed base in the other State (in which case business or independent services rules apply), and except that lottery, betting and other gambling receipts sourced in the other State may be taxed by that State. Act-Rules DTAA Wed, 16 Oct 2024 15:55:51 +0530 https://www.taxtmi.com/acts?id=44863