https://www.taxtmi.com/acts?id=16854 Income of a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this covers income from direct use, letting or other use. "Immovable property" is determined by local law and includes accessories, agricultural livestock and equipment, land-related legal rights, usufruct and payments for working mineral deposits and other natural resources, while excluding ships, boats and aircraft. The rule also applies to enterprise income from property and to property used for independent personal services. en-us Fri, 03 Aug 2012 18:31:18 +0530 Mon, 02 Sep 2024 14:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16854 Income of a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this covers income from direct use, letting or other use. "Immovable property" is determined by local law and includes accessories, agricultural livestock and equipment, land-related legal rights, usufruct and payments for working mineral deposits and other natural resources, while excluding ships, boats and aircraft. The rule also applies to enterprise income from property and to property used for independent personal services. Act-Rules DTAA Fri, 03 Aug 2012 18:31:18 +0530 https://www.taxtmi.com/acts?id=16854