https://www.taxtmi.com/acts?id=18156 Income from immovable property located in a Contracting State may be taxed by that State; immovable property is defined by local law and includes accessories, agricultural livestock and equipment, usufruct, and payments for working mineral deposits, while excluding ships, boats and aircraft. The rule covers income from direct use, letting or other use, and applies equally to enterprise income from property and income from property used to perform independent personal services. en-us Thu, 13 Feb 2014 12:04:41 +0530 Thu, 24 Oct 2024 10:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18156 Income from immovable property located in a Contracting State may be taxed by that State; immovable property is defined by local law and includes accessories, agricultural livestock and equipment, usufruct, and payments for working mineral deposits, while excluding ships, boats and aircraft. The rule covers income from direct use, letting or other use, and applies equally to enterprise income from property and income from property used to perform independent personal services. Act-Rules DTAA Thu, 13 Feb 2014 12:04:41 +0530 https://www.taxtmi.com/acts?id=18156