https://www.taxtmi.com/acts?id=15026 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 payments for working mineral and natural resource rights, while excluding ships, boats and aircraft; this applies to income from direct use, letting or other use and to enterprise property income and property used for independent personal services. en-us Tue, 30 Aug 2011 13:05:10 +0530 Tue, 26 Nov 2024 17:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15026 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 payments for working mineral and natural resource rights, while excluding ships, boats and aircraft; this applies to income from direct use, letting or other use and to enterprise property income and property used for independent personal services. Act-Rules DTAA Tue, 30 Aug 2011 13:05:10 +0530 https://www.taxtmi.com/acts?id=15026