https://www.taxtmi.com/acts?id=45300 Items of other income of a resident not dealt with in earlier articles are taxable only in the State of residence, subject to an exception 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 permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply; the source State may also tax residual items of income not addressed elsewhere. en-us Fri, 18 Oct 2024 11:37:00 +0530 Fri, 18 Oct 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45300 Items of other income of a resident not dealt with in earlier articles are taxable only in the State of residence, subject to an exception 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 permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply; the source State may also tax residual items of income not addressed elsewhere. Act-Rules DTAA Fri, 18 Oct 2024 11:37:00 +0530 https://www.taxtmi.com/acts?id=45300