https://www.taxtmi.com/acts?id=45180 Items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or fixed base, in which case rules for business profits or independent personal services apply; notwithstanding these provisions, such other income arising in the other State may also be taxed in that other State. en-us Thu, 17 Oct 2024 16:19:49 +0530 Tue, 22 Oct 2024 12:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45180 Items of income of a resident not dealt with elsewhere are taxable only in the State of residence, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or fixed base, in which case rules for business profits or independent personal services apply; notwithstanding these provisions, such other income arising in the other State may also be taxed in that other State. Act-Rules DTAA Thu, 17 Oct 2024 16:19:49 +0530 https://www.taxtmi.com/acts?id=45180