https://www.taxtmi.com/acts?id=45517 Income from independent personal services of a resident individual or firm of individuals is taxable only in the State of residence unless the person has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or the individual's presence in the other State meets an extended-presence threshold, in which case income from activities performed there may be taxed in that other State. en-us Fri, 18 Oct 2024 15:33:40 +0530 Fri, 18 Oct 2024 15:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45517 Income from independent personal services of a resident individual or firm of individuals is taxable only in the State of residence unless the person has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or the individual's presence in the other State meets an extended-presence threshold, in which case income from activities performed there may be taxed in that other State. Act-Rules DTAA Fri, 18 Oct 2024 15:33:40 +0530 https://www.taxtmi.com/acts?id=45517