https://www.taxtmi.com/acts?id=6020 Income from immovable property may be taxed in the Contracting State where the property is situated. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural and forestry livestock and equipment, fishing places, landed-property rights, usufruct and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting or other forms of use and to income of enterprises and income arising from immovable property used for independent personal services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 10:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6020 Income from immovable property may be taxed in the Contracting State where the property is situated. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural and forestry livestock and equipment, fishing places, landed-property rights, usufruct and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting or other forms of use and to income of enterprises and income arising from immovable property used for independent personal services. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6020