https://www.taxtmi.com/acts?id=15117 Income by a resident from immovable property situated in the other Contracting State may be taxed in that other State; immovable property is defined by the law of the State where the property is situated and includes accessories, agricultural livestock and equipment, rights treated as landed property, usufruct and payments for working natural resources, while ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other forms of use, and applies to enterprise property income and property used for independent personal services. en-us Tue, 30 Aug 2011 15:23:49 +0530 Fri, 22 Nov 2024 14:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15117 Income by a resident from immovable property situated in the other Contracting State may be taxed in that other State; immovable property is defined by the law of the State where the property is situated and includes accessories, agricultural livestock and equipment, rights treated as landed property, usufruct and payments for working natural resources, while ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other forms of use, and applies to enterprise property income and property used for independent personal services. Act-Rules DTAA Tue, 30 Aug 2011 15:23:49 +0530 https://www.taxtmi.com/acts?id=15117