https://www.taxtmi.com/acts?id=45525 Income not expressly mentioned is taxable primarily in the taxpayer's State of residence, although the source State may also tax such income. Income effectively connected with a permanent establishment or fixed base in the source State is not covered by the primary-residence rule and is governed by the treaty provisions allocating business profits or income from a fixed base. en-us Fri, 18 Oct 2024 15:37:03 +0530 Fri, 18 Oct 2024 15:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45525 Income not expressly mentioned is taxable primarily in the taxpayer's State of residence, although the source State may also tax such income. Income effectively connected with a permanent establishment or fixed base in the source State is not covered by the primary-residence rule and is governed by the treaty provisions allocating business profits or income from a fixed base. Act-Rules DTAA Fri, 18 Oct 2024 15:37:03 +0530 https://www.taxtmi.com/acts?id=45525