https://www.taxtmi.com/acts?id=4646 Income of a resident from immovable property located in the other Contracting State may be taxed in the State where the property is situated. Immovable property is defined by the law of the situs and specifically includes accessories, agriculture and forestry assets, usufruct, and payments for working natural resources, but excludes ships and aircraft. The rule applies to direct use, letting or other use, and extends to corporate rights conferring enjoyment as well as enterprise property and property used in independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 10:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4646 Income of a resident from immovable property located in the other Contracting State may be taxed in the State where the property is situated. Immovable property is defined by the law of the situs and specifically includes accessories, agriculture and forestry assets, usufruct, and payments for working natural resources, but excludes ships and aircraft. The rule applies to direct use, letting or other use, and extends to corporate rights conferring enjoyment as well as enterprise property and property used in independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4646