https://www.taxtmi.com/acts?id=5146 Income from immovable property situated in a Contracting State may be taxed in the State where the property is located, including income from agriculture and forestry and income from direct use, letting, or other utilisation. The term immovable property is defined by the law of the State where the property is situated and includes property accessory to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working or exploring mineral deposits; ships, boats and aircraft are excluded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 10:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5146 Income from immovable property situated in a Contracting State may be taxed in the State where the property is located, including income from agriculture and forestry and income from direct use, letting, or other utilisation. The term immovable property is defined by the law of the State where the property is situated and includes property accessory to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working or exploring mineral deposits; ships, boats and aircraft are excluded. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5146