https://www.taxtmi.com/acts?id=5026 Income from immovable property may be taxed by the Contracting State where the property is situated. Immovable property is defined by that State's law and includes accessories to land, agricultural livestock and equipment, landed-property rights, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The taxation rule applies to income from direct use, letting or other forms of use, and extends to enterprise income and income from immovable property used in independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 10:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5026 Income from immovable property may be taxed by the Contracting State where the property is situated. Immovable property is defined by that State's law and includes accessories to land, agricultural livestock and equipment, landed-property rights, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The taxation rule applies to income from direct use, letting or other forms of use, and extends to enterprise income and income from immovable property used in independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5026