https://www.taxtmi.com/acts?id=14918 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by local law and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits; ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other use, income arising from corporate rights that confer enjoyment of property, and immovable property income of enterprises and for independent personal services. en-us Tue, 30 Aug 2011 11:38:30 +0530 Mon, 18 Nov 2024 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14918 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by local law and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits; ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other use, income arising from corporate rights that confer enjoyment of property, and immovable property income of enterprises and for independent personal services. Act-Rules DTAA Tue, 30 Aug 2011 11:38:30 +0530 https://www.taxtmi.com/acts?id=14918