https://www.taxtmi.com/acts?id=15002 Capital gains from immovable property are taxable in the State where the property is situated. Gains from movable property of a permanent establishment or fixed base may be taxed in the State where that permanent establishment or fixed base is located, including alienation of the establishment or base. Ships and aircraft used in international traffic and related movable property are taxable only in the alienator's State of residence. Gains from shares principally derived from immovable property may be taxed where the immovable property lies; other share gains and gains from other property are taxable only in the State of residence of the alienator. en-us Tue, 30 Aug 2011 12:29:24 +0530 Tue, 26 Nov 2024 16:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15002 Capital gains from immovable property are taxable in the State where the property is situated. Gains from movable property of a permanent establishment or fixed base may be taxed in the State where that permanent establishment or fixed base is located, including alienation of the establishment or base. Ships and aircraft used in international traffic and related movable property are taxable only in the alienator's State of residence. Gains from shares principally derived from immovable property may be taxed where the immovable property lies; other share gains and gains from other property are taxable only in the State of residence of the alienator. Act-Rules DTAA Tue, 30 Aug 2011 12:29:24 +0530 https://www.taxtmi.com/acts?id=15002