TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... pect of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days in the relevant previous year in the case of Republic of India or calendar year in the case of Republic of the Philippines. ] 2. The term professional services includes independent scientific, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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