https://www.taxtmi.com/acts?id=51412 Income from independent personal services is taxable only in the resident State except where the provider has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the provider's stay in the other State meets the prescribed duration threshold, in which case only income from activities performed there may be taxed in that other State. en-us Thu, 22 May 2025 12:06:56 +0530 Tue, 27 May 2025 12:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51412 Income from independent personal services is taxable only in the resident State except where the provider has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the provider's stay in the other State meets the prescribed duration threshold, in which case only income from activities performed there may be taxed in that other State. Act-Rules DTAA Thu, 22 May 2025 12:06:56 +0530 https://www.taxtmi.com/acts?id=51412