https://www.taxtmi.com/acts?id=44917 Remuneration derived by a resident is generally taxable only in the resident State, but may be taxed in the other State if the employment is exercised there. Remuneration exercised in the other State remains taxable only in the resident State if three conditions are met: the recipient's presence in the other State does not exceed the prescribed presence threshold, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State. Remuneration for employment aboard ships or aircraft in international traffic is taxable in the enterprise's State. en-us Wed, 16 Oct 2024 16:54:12 +0530 Tue, 22 Oct 2024 14:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44917 Remuneration derived by a resident is generally taxable only in the resident State, but may be taxed in the other State if the employment is exercised there. Remuneration exercised in the other State remains taxable only in the resident State if three conditions are met: the recipient's presence in the other State does not exceed the prescribed presence threshold, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State. Remuneration for employment aboard ships or aircraft in international traffic is taxable in the enterprise's State. Act-Rules DTAA Wed, 16 Oct 2024 16:54:12 +0530 https://www.taxtmi.com/acts?id=44917