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of <h1>Income from Real Property Taxed Based on Location per Article 6 of Australia-India DTAA Agreement</h1> Income from real property, as outlined in Article 6 of the Double Tax Avoidance Agreement (DTAA) between Australia and India, may be taxed in the state where the property is located. In Australia, 'real property' includes land leases and rights related to natural resource exploitation. In India, it encompasses immovable property and associated rights. The location of the property or resources determines the applicable tax jurisdiction. The provisions apply to income from direct use, leasing, or other uses of real property, including income from enterprises and independent personal services related to such property.
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