https://www.taxtmi.com/acts?id=4381 Income from immovable property may be taxed in the Contracting State in which the property is situated; this applies to income from direct use, letting or other use, and to income of an enterprise and immovable property used for professional services. "Immovable property" is defined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working mineral deposits, while excluding ships and aircraft. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 14:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4381 Income from immovable property may be taxed in the Contracting State in which the property is situated; this applies to income from direct use, letting or other use, and to income of an enterprise and immovable property used for professional services. "Immovable property" is defined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working mineral deposits, while excluding ships and aircraft. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4381