https://www.taxtmi.com/acts?id=4787 Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. This includes income from direct use, letting or use in any other form, and covers enterprise income and income used to perform independent personal services. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural livestock and equipment, landed-property rights, usufruct, and payments for working mineral deposits and other natural resources; ships and aircraft are excluded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 12:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4787 Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. This includes income from direct use, letting or use in any other form, and covers enterprise income and income used to perform independent personal services. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural livestock and equipment, landed-property rights, usufruct, and payments for working mineral deposits and other natural resources; ships and aircraft are excluded. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4787