https://www.taxtmi.com/acts?id=45234 Independent personal services earned by a resident are taxable only in the State of residence except where the individual has a fixed base in the other State-then income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets the treaty's prescribed duration threshold, in which case only income derived from activities performed in that other State may be taxed there. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and named independent practitioners. en-us Thu, 17 Oct 2024 17:56:01 +0530 Thu, 17 Oct 2024 18:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45234 Independent personal services earned by a resident are taxable only in the State of residence except where the individual has a fixed base in the other State-then income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets the treaty's prescribed duration threshold, in which case only income derived from activities performed in that other State may be taxed there. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and named independent practitioners. Act-Rules DTAA Thu, 17 Oct 2024 17:56:01 +0530 https://www.taxtmi.com/acts?id=45234