https://www.taxtmi.com/acts?id=5508 Income earned by a resident from immovable property located in the other Contracting State may be taxed in the State where the property is situated; "immovable property" is defined by that State's law and includes accessories, agricultural and forestry assets, usufruct and rights tied to mineral working but excludes ships, boats, motor vehicles and aircraft. The rule covers income from use, letting or other forms of use, applies to enterprise property income and property used for independent personal services, and extends to income or services that domestic law assimilates to immovable property income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 15:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5508 Income earned by a resident from immovable property located in the other Contracting State may be taxed in the State where the property is situated; "immovable property" is defined by that State's law and includes accessories, agricultural and forestry assets, usufruct and rights tied to mineral working but excludes ships, boats, motor vehicles and aircraft. The rule covers income from use, letting or other forms of use, applies to enterprise property income and property used for independent personal services, and extends to income or services that domestic law assimilates to immovable property income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5508