https://www.taxtmi.com/acts?id=4411 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; immovable property is defined by the law of the State where the property is situated and includes accessories, agricultural and forestry assets, usufruct, and rights to payments for working mineral deposits, while ships and aircraft are excluded. The rule covers direct use, letting, other uses, enterprise income from immovable property, and property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 21 Oct 2024 18:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4411 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; immovable property is defined by the law of the State where the property is situated and includes accessories, agricultural and forestry assets, usufruct, and rights to payments for working mineral deposits, while ships and aircraft are excluded. The rule covers direct use, letting, other uses, enterprise income from immovable property, and property used for independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4411