https://www.taxtmi.com/acts?id=45212 Other income of a resident is generally taxable only in the resident Contracting State, except where the beneficial owner 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 permanent establishment or fixed base, in which case business profits or independent personal services rules apply; lottery and similar gaming winnings may be taxed where they arise. en-us Thu, 17 Oct 2024 16:48:07 +0530 Tue, 22 Oct 2024 16:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45212 Other income of a resident is generally taxable only in the resident Contracting State, except where the beneficial owner 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 permanent establishment or fixed base, in which case business profits or independent personal services rules apply; lottery and similar gaming winnings may be taxed where they arise. Act-Rules DTAA Thu, 17 Oct 2024 16:48:07 +0530 https://www.taxtmi.com/acts?id=45212