https://www.taxtmi.com/acts?id=5990 Income from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the State in which the property is situated and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits; ships, boats, motor vehicles and aircraft are excluded. The rule applies to direct use, letting or other forms of use and extends to enterprise income and to income used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 14:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5990 Income from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the State in which the property is situated and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits; ships, boats, motor vehicles and aircraft are excluded. The rule applies to direct use, letting or other forms of use and extends to enterprise income and to income used for independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5990