https://www.taxtmi.com/acts?id=18205 Income from immovable property derived by a resident of one Contracting State may be taxed in the State where the property is situated, including income from direct use, letting, agriculture and forestry. Immovable property is defined by the law of the State in which the property is located and includes related rights and assets such as property accessories, livestock and equipment for agriculture and forestry, usufruct, and rights to payments for exploiting mineral and seabed resources; ships, boats and aircraft are excluded. en-us Fri, 21 Mar 2014 17:05:35 +0530 Mon, 25 Nov 2024 17:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18205 Income from immovable property derived by a resident of one Contracting State may be taxed in the State where the property is situated, including income from direct use, letting, agriculture and forestry. Immovable property is defined by the law of the State in which the property is located and includes related rights and assets such as property accessories, livestock and equipment for agriculture and forestry, usufruct, and rights to payments for exploiting mineral and seabed resources; ships, boats and aircraft are excluded. Act-Rules DTAA Fri, 21 Mar 2014 17:05:35 +0530 https://www.taxtmi.com/acts?id=18205