https://www.taxtmi.com/acts?id=16563 Income of a resident from immovable property situated in the other Contracting State may be taxed in that other State, including income from agriculture and forestry. "Immovable property" is defined by the law of the State where the property is located and includes accessories, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The situs State's taxing right covers direct use, letting or other forms of use, and extends to enterprise property income and immovable property used for independent personal services. en-us Wed, 30 May 2012 15:44:47 +0530 Tue, 19 Nov 2024 17:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16563 Income of a resident from immovable property situated in the other Contracting State may be taxed in that other State, including income from agriculture and forestry. "Immovable property" is defined by the law of the State where the property is located and includes accessories, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The situs State's taxing right covers direct use, letting or other forms of use, and extends to enterprise property income and immovable property used for independent personal services. Act-Rules DTAA Wed, 30 May 2012 15:44:47 +0530 https://www.taxtmi.com/acts?id=16563