https://www.taxtmi.com/acts?id=45620 Items of income of a resident not dealt with elsewhere in the Convention are taxable only in the resident State; however, if the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the rules for business profits or independent personal services apply, and additionally such income arising in the other State may also be taxed there. en-us Fri, 18 Oct 2024 18:18:34 +0530 Wed, 23 Oct 2024 16:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45620 Items of income of a resident not dealt with elsewhere in the Convention are taxable only in the resident State; however, if the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the rules for business profits or independent personal services apply, and additionally such income arising in the other State may also be taxed there. Act-Rules DTAA Fri, 18 Oct 2024 18:18:34 +0530 https://www.taxtmi.com/acts?id=45620