https://www.taxtmi.com/acts?id=52157 Salaries, wages and similar remuneration of a resident are taxable only in the resident State unless the employment is exercised in the other State, in which case that State may tax the remuneration. However, remuneration exercised in the other State is taxable only in the resident State if the employee's presence there does not exceed an aggregate 183 days in any 12 month period, the payor is not resident in the other State, and the pay is not borne by a permanent establishment or fixed base. Separate provisions allow source taxation for international-traffic ship or aircraft employment and exempt pay to nationals of a designated national air carrier. en-us Tue, 04 Nov 2025 17:31:14 +0530 Tue, 04 Nov 2025 17:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52157 Salaries, wages and similar remuneration of a resident are taxable only in the resident State unless the employment is exercised in the other State, in which case that State may tax the remuneration. However, remuneration exercised in the other State is taxable only in the resident State if the employee's presence there does not exceed an aggregate 183 days in any 12 month period, the payor is not resident in the other State, and the pay is not borne by a permanent establishment or fixed base. Separate provisions allow source taxation for international-traffic ship or aircraft employment and exempt pay to nationals of a designated national air carrier. Act-Rules DTAA Tue, 04 Nov 2025 17:31:14 +0530 https://www.taxtmi.com/acts?id=52157