Dependent personal services

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..... ContractingState. If the employment is so exercised, such remuneration is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph (1) remuneration derived by a resident of the United Arab Republic in respect of an employment exercised in India shall not be taxed in India, if (a) he is present in India for a period ora periods not exceeding in the aggr .....

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..... nd (c) the remuneration is subject to Indian tax, and (d) the remuneration is not deducted in computing profits of an enterprise chargeable to United Arab Republic tax. 4. Notwithstanding the preceding provisions of this article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic, may be taxed in the ContractingState in which the place of ef .....

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