https://www.taxtmi.com/acts?id=45395 Other income of a resident is generally taxable only in the resident Contracting State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other Contracting State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions governing business profits or independent personal services apply. en-us Fri, 18 Oct 2024 13:03:41 +0530 Fri, 18 Oct 2024 13:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45395 Other income of a resident is generally taxable only in the resident Contracting State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other Contracting State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions governing business profits or independent personal services apply. Act-Rules DTAA Fri, 18 Oct 2024 13:03:41 +0530 https://www.taxtmi.com/acts?id=45395