https://www.taxtmi.com/acts?id=18236 Income from immovable property may be taxed by the State where the property is situated; this includes income from agriculture or forestry and from direct use, letting, or other use. "Immovable property" is defined by the law of the State where situated and includes accessory property, livestock and equipment used in agriculture and forestry, rights treated as landed property, usufruct, and payments for working mineral deposits and other natural resources, while ships and aircraft are excluded. These provisions also apply to enterprise income from immovable property and to property used for independent personal services. en-us Sun, 23 Mar 2014 14:52:32 +0530 Wed, 28 Aug 2024 15:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18236 Income from immovable property may be taxed by the State where the property is situated; this includes income from agriculture or forestry and from direct use, letting, or other use. "Immovable property" is defined by the law of the State where situated and includes accessory property, livestock and equipment used in agriculture and forestry, rights treated as landed property, usufruct, and payments for working mineral deposits and other natural resources, while ships and aircraft are excluded. These provisions also apply to enterprise income from immovable property and to property used for independent personal services. Act-Rules DTAA Sun, 23 Mar 2014 14:52:32 +0530 https://www.taxtmi.com/acts?id=18236