Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from real property taxed where located; includes land leases, interests, and natural resource rights.</h1> Income from real property can be taxed in the country where the property is located. In Australia, 'real property' includes land leases, interests in land, and rights to receive payments for exploiting natural resources. In India, it encompasses immovable property, property accessory to it, and similar rights. Such rights and interests are considered situated where the land or resources are located. The taxation provisions apply to income from the direct use, leasing, or any form of use of real property, including income from enterprises and independent personal services related to real property.
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