https://www.taxtmi.com/acts?id=4471 Income from immovable property may be taxed by the Contracting State where the property is situated; "immovable property" is defined by that State's law and usage and includes accessories, agricultural livestock and equipment, landed property rights, usufruct, and rights to payments for working mineral deposits and other natural resources (ships and aircraft excluded). The source State taxation rule covers income from direct use, letting, other use, enterprise property income, and property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4471 Income from immovable property may be taxed by the Contracting State where the property is situated; "immovable property" is defined by that State's law and usage and includes accessories, agricultural livestock and equipment, landed property rights, usufruct, and rights to payments for working mineral deposits and other natural resources (ships and aircraft excluded). The source State taxation rule covers income from direct use, letting, other use, enterprise property income, and property used for independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4471