https://www.taxtmi.com/acts?id=4757 Income from immovable property may be taxed in the Contracting State where the property is situated; this includes income from agriculture and forestry and income from direct use, letting or any other form of use. Immovable property is defined by the law of the State where the property is located and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct and payments for working mineral deposits and other natural resources; ships, boats, aircraft and motor vehicles are excluded. The rule also covers enterprise property income and property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4757 Income from immovable property may be taxed in the Contracting State where the property is situated; this includes income from agriculture and forestry and income from direct use, letting or any other form of use. Immovable property is defined by the law of the State where the property is located and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct and payments for working mineral deposits and other natural resources; ships, boats, aircraft and motor vehicles are excluded. The rule also covers 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=4757