https://www.taxtmi.com/acts?id=18975 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located; this applies to income from direct use, letting or other use, and extends to enterprise property income and property used for independent personal services. "Immovable property" is defined by the law of the State where the property is situated and includes accessories, agricultural livestock and equipment, usufructs, and rights to payments for working mineral and other natural resources, while excluding ships, boats, aircraft and road transport vehicles. en-us Fri, 12 Sep 2014 13:42:32 +0530 Tue, 05 Nov 2024 17:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18975 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located; this applies to income from direct use, letting or other use, and extends to enterprise property income and property used for independent personal services. "Immovable property" is defined by the law of the State where the property is situated and includes accessories, agricultural livestock and equipment, usufructs, and rights to payments for working mineral and other natural resources, while excluding ships, boats, aircraft and road transport vehicles. Act-Rules DTAA Fri, 12 Sep 2014 13:42:32 +0530 https://www.taxtmi.com/acts?id=18975