The attribution of the right to tax on different categories of income shall be governed by the DTA. The income which may be taxed in the source State in accordance with the provisions of the DTA may also be taxed in the resident State, whereas the resident State shall eliminate double taxation in accordance with the DTA or its domestic taxation laws. Where a resident of a State derives income which, in accordance with the provisions of the DTA, shall be taxed only in the source State or in the resident State, the other State shall exempt such income.