https://www.taxtmi.com/acts?id=14995 Income of a resident from immovable property situated in the other Contracting State may be taxed in that State; immovable property is defined by the law of the State where situated and includes accessories, agricultural livestock and equipment, rights under landed property law, usufruct and payments for working mineral deposits and natural resources, excluding ships, boats and aircraft. The taxation rule covers income from direct use, letting or other uses and applies to enterprise income and income from property used for independent personal services. en-us Tue, 30 Aug 2011 12:27:36 +0530 Tue, 26 Nov 2024 16:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14995 Income of a resident from immovable property situated in the other Contracting State may be taxed in that State; immovable property is defined by the law of the State where situated and includes accessories, agricultural livestock and equipment, rights under landed property law, usufruct and payments for working mineral deposits and natural resources, excluding ships, boats and aircraft. The taxation rule covers income from direct use, letting or other uses and applies to enterprise income and income from property used for independent personal services. Act-Rules DTAA Tue, 30 Aug 2011 12:27:36 +0530 https://www.taxtmi.com/acts?id=14995