https://www.taxtmi.com/acts?id=5779 Income from immovable property is taxable in the State where the property is situated; immovable property is defined by that State's law and includes accessories, agriculture and forestry livestock and equipment, rights governed by landed-property law, usufruct, and rights to payments for working mineral deposits and other natural resources, while ships, boats and aircraft are excluded; the rule applies to income from direct use, letting or other use and to enterprise property and property used in professional services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5779 Income from immovable property is taxable in the State where the property is situated; immovable property is defined by that State's law and includes accessories, agriculture and forestry livestock and equipment, rights governed by landed-property law, usufruct, and rights to payments for working mineral deposits and other natural resources, while ships, boats and aircraft are excluded; the rule applies to income from direct use, letting or other use and to enterprise property and property used in professional services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5779