https://www.taxtmi.com/acts?id=45330 Items of income of a resident not dealt with elsewhere are generally taxable only in the resident State. Where such income (other than immovable property income) is earned in the other State and is effectively connected with a permanent establishment or fixed base through which the resident carries on business or performs independent personal services, it is taxable under the rules for business profits or independent personal services. Income from lotteries, games or gambling may be taxed by the source State. en-us Fri, 18 Oct 2024 11:59:54 +0530 Fri, 18 Oct 2024 11:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45330 Items of income of a resident not dealt with elsewhere are generally taxable only in the resident State. Where such income (other than immovable property income) is earned in the other State and is effectively connected with a permanent establishment or fixed base through which the resident carries on business or performs independent personal services, it is taxable under the rules for business profits or independent personal services. Income from lotteries, games or gambling may be taxed by the source State. Act-Rules DTAA Fri, 18 Oct 2024 11:59:54 +0530 https://www.taxtmi.com/acts?id=45330