https://www.taxtmi.com/acts?id=45259 Income of a resident individual from professional or similar independent activities is taxable only in the resident State, except that the other Contracting State may tax income attributable to a fixed base regularly available there, or income from activities performed there when the individual's presence in that State aggregates to 90 days in the fiscal year; only income derived from activities performed in that State may then be taxed by that State. en-us Thu, 17 Oct 2024 18:28:41 +0530 Tue, 22 Oct 2024 17:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45259 Income of a resident individual from professional or similar independent activities is taxable only in the resident State, except that the other Contracting State may tax income attributable to a fixed base regularly available there, or income from activities performed there when the individual's presence in that State aggregates to 90 days in the fiscal year; only income derived from activities performed in that State may then be taxed by that State. Act-Rules DTAA Thu, 17 Oct 2024 18:28:41 +0530 https://www.taxtmi.com/acts?id=45259