https://www.taxtmi.com/acts?id=15086 Income from immovable property of a resident of one Contracting State derived from property situated in the other Contracting State may be taxed in the State where the property is located. This rule covers income from direct use, letting or other use, and applies to enterprise income from immovable property and to income from immovable property used for independent personal services. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural livestock and equipment, usufruct and rights to payments for working mineral and other natural resources; ships, boats and aircraft are excluded. en-us Tue, 30 Aug 2011 14:34:53 +0530 Mon, 02 Sep 2024 12:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15086 Income from immovable property of a resident of one Contracting State derived from property situated in the other Contracting State may be taxed in the State where the property is located. This rule covers income from direct use, letting or other use, and applies to enterprise income from immovable property and to income from immovable property used for independent personal services. The term immovable property is defined by the law of the State where the property is located and includes accessories, agricultural livestock and equipment, usufruct and rights to payments for working mineral and other natural resources; ships, boats and aircraft are excluded. Act-Rules DTAA Tue, 30 Aug 2011 14:34:53 +0530 https://www.taxtmi.com/acts?id=15086