https://www.taxtmi.com/acts?id=4904 Income derived by a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; the meaning of immovable property is determined by the law of the State in which the property is situated and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits and other natural resources, but excludes ships, boats and aircraft. The rule applies to income from direct use, letting or any other form of use and to enterprise property income and property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4904 Income derived by a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; the meaning of immovable property is determined by the law of the State in which the property is situated and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits and other natural resources, but excludes ships, boats and aircraft. The rule applies to income from direct use, letting or any other form of use and to 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=4904