https://www.taxtmi.com/acts?id=45549 Income from independent personal and professional services is taxable primarily in the individual's State of residence, but may also be taxed in the other State if the individual has a fixed base there-limited to income attributable to that fixed base-or if the individual's presence meets a duration threshold, in which case only income from activities performed there may be taxed. "Professional services" is defined to include a broad range of independent activities and specific professions. en-us Fri, 18 Oct 2024 16:38:26 +0530 Fri, 18 Oct 2024 16:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45549 Income from independent personal and professional services is taxable primarily in the individual's State of residence, but may also be taxed in the other State if the individual has a fixed base there-limited to income attributable to that fixed base-or if the individual's presence meets a duration threshold, in which case only income from activities performed there may be taxed. "Professional services" is defined to include a broad range of independent activities and specific professions. Act-Rules DTAA Fri, 18 Oct 2024 16:38:26 +0530 https://www.taxtmi.com/acts?id=45549