https://www.taxtmi.com/acts?id=5117 Income from immovable property derived by a resident of one Contracting State from property situated in the other may be taxed in the State where the property is located. Immovable property is defined by the law of the State where it lies and includes accessories to land, agricultural and forestry livestock and equipment, land-law rights, usufructs, and payments for working or rights to work mineral deposits and other extraction sites, excluding ships, boats and aircraft; the rule covers direct use, letting, enterprise property income and property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 10:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5117 Income from immovable property derived by a resident of one Contracting State from property situated in the other may be taxed in the State where the property is located. Immovable property is defined by the law of the State where it lies and includes accessories to land, agricultural and forestry livestock and equipment, land-law rights, usufructs, and payments for working or rights to work mineral deposits and other extraction sites, excluding ships, boats and aircraft; the rule covers direct use, letting, 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=5117