https://www.taxtmi.com/acts?id=18902 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the situs State and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other use and applies to enterprises and to property used for independent personal services. en-us Tue, 12 Aug 2014 13:37:29 +0530 Tue, 26 Nov 2024 17:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18902 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the situs State and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other use and applies to enterprises and to property used for independent personal services. Act-Rules DTAA Tue, 12 Aug 2014 13:37:29 +0530 https://www.taxtmi.com/acts?id=18902