https://www.taxtmi.com/acts?id=4816 Income from immovable property derived by a resident of one Contracting State from property situated in the other State may be taxed in the State where the property is situated. Immovable property is defined by the law of the situs State and includes accessories, livestock and equipment used in agriculture and forestry, rights covered by landed property law, usufructs, and payments for working or rights to work mineral deposits, sources and other natural resources; ships, boats and aircraft are excluded. The rule covers direct use, letting and use by enterprises and independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 10:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4816 Income from immovable property derived by a resident of one Contracting State from property situated in the other State may be taxed in the State where the property is situated. Immovable property is defined by the law of the situs State and includes accessories, livestock and equipment used in agriculture and forestry, rights covered by landed property law, usufructs, and payments for working or rights to work mineral deposits, sources and other natural resources; ships, boats and aircraft are excluded. The rule covers direct use, letting and use by enterprises and independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4816