https://www.taxtmi.com/acts?id=16809 Income from immovable property under the DTAA may be taxed in the Contracting State where the property is situated; this applies to income from direct use, letting or other forms of use. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights governed by landed-property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule also covers enterprise income from such property and property used for independent personal services. en-us Tue, 31 Jul 2012 12:57:23 +0530 Wed, 27 Nov 2024 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16809 Income from immovable property under the DTAA may be taxed in the Contracting State where the property is situated; this applies to income from direct use, letting or other forms of use. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights governed by landed-property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule also covers enterprise income from such property and property used for independent personal services. Act-Rules DTAA Tue, 31 Jul 2012 12:57:23 +0530 https://www.taxtmi.com/acts?id=16809