https://www.taxtmi.com/acts?id=15124 Capital gains under the DTAA allocate taxing rights by property type and location: gains from alienation of immovable property situated in the source State and gains from movable property of a permanent establishment or fixed base located in the source State may be taxed in that State; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally representing immovable property may be taxed in the State where the immovable property is located, whereas other share gains and all other unspecified gains are taxable only in the alienator's State of residence. en-us Tue, 30 Aug 2011 15:25:59 +0530 Fri, 22 Nov 2024 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15124 Capital gains under the DTAA allocate taxing rights by property type and location: gains from alienation of immovable property situated in the source State and gains from movable property of a permanent establishment or fixed base located in the source State may be taxed in that State; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally representing immovable property may be taxed in the State where the immovable property is located, whereas other share gains and all other unspecified gains are taxable only in the alienator's State of residence. Act-Rules DTAA Tue, 30 Aug 2011 15:25:59 +0530 https://www.taxtmi.com/acts?id=15124