https://www.taxtmi.com/acts?id=45644 Independent personal services income of a resident individual or partnership is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's aggregate stay in the other State meets a specified prolonged threshold, in which case only income from activities performed there may be taxed by that State. "Professional services" expressly includes independent scientific, literary, artistic, educational or teaching activities and listed professions. en-us Wed, 23 Oct 2024 12:34:10 +0530 Wed, 23 Oct 2024 12:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45644 Independent personal services income of a resident individual or partnership is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's aggregate stay in the other State meets a specified prolonged threshold, in which case only income from activities performed there may be taxed by that State. "Professional services" expressly includes independent scientific, literary, artistic, educational or teaching activities and listed professions. Act-Rules DTAA Wed, 23 Oct 2024 12:34:10 +0530 https://www.taxtmi.com/acts?id=45644