https://www.taxtmi.com/acts?id=52164 Income of a resident not dealt with in preceding articles is generally taxable only in the State of residence, but where 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 nexus, the provisions governing business profits or independent personal services apply and the other State may tax such income; additionally, unspecified items arising in the other State may also be taxed there. en-us Tue, 04 Nov 2025 17:51:36 +0530 Tue, 04 Nov 2025 17:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52164 Income of a resident not dealt with in preceding articles is generally taxable only in the State of residence, but where 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 nexus, the provisions governing business profits or independent personal services apply and the other State may tax such income; additionally, unspecified items arising in the other State may also be taxed there. Act-Rules DTAA Tue, 04 Nov 2025 17:51:36 +0530 https://www.taxtmi.com/acts?id=52164