https://www.taxtmi.com/acts?id=16744 Article 6 establishes that income from immovable property derived by a resident of one Contracting State and situated in the other State may be taxed in the State where the property is situated; "immovable property" is defined by the law of the property State and includes accessories, rights of claim, livestock and equipment used in agriculture and forestry, usufruct and rights to payments for working natural resources, excluding ships, boats and aircraft. The Article applies to income from direct use, letting or other use and extends to enterprise income and income from property used in independent personal services. en-us Tue, 31 Jul 2012 11:36:10 +0530 Sat, 16 Nov 2024 12:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16744 Article 6 establishes that income from immovable property derived by a resident of one Contracting State and situated in the other State may be taxed in the State where the property is situated; "immovable property" is defined by the law of the property State and includes accessories, rights of claim, livestock and equipment used in agriculture and forestry, usufruct and rights to payments for working natural resources, excluding ships, boats and aircraft. The Article applies to income from direct use, letting or other use and extends to enterprise income and income from property used in independent personal services. Act-Rules DTAA Tue, 31 Jul 2012 11:36:10 +0530 https://www.taxtmi.com/acts?id=16744