https://www.taxtmi.com/acts?id=45589 Income of a resident not dealt with elsewhere is generally taxable only in the resident State; however, income (other than immovable property) that is effectively connected with a permanent establishment or a fixed base in the other State is taxed under the rules for business profits or independent personal services, and income from lotteries, races, games or betting arising in the other State may be taxed in that State. en-us Fri, 18 Oct 2024 17:15:59 +0530 Wed, 23 Oct 2024 16:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45589 Income of a resident not dealt with elsewhere is generally taxable only in the resident State; however, income (other than immovable property) that is effectively connected with a permanent establishment or a fixed base in the other State is taxed under the rules for business profits or independent personal services, and income from lotteries, races, games or betting arising in the other State may be taxed in that State. Act-Rules DTAA Fri, 18 Oct 2024 17:15:59 +0530 https://www.taxtmi.com/acts?id=45589