https://www.taxtmi.com/acts?id=19006 Income from immovable property situated in the source State may be taxed there when derived by a resident of the other Contracting State; this includes agriculture and forestry receipts and income from direct use, letting or other forms of utilisation. "Immovable property" is defined by the law of the State where the property lies and includes accessories, livestock, agricultural equipment, rights subject to landed property law, usufruct and payments for working mineral deposits and other natural resources, but excludes ships and aircraft. The rule also applies to enterprise property income and to property used for independent personal services. en-us Wed, 15 Oct 2014 09:33:10 +0530 Wed, 13 Nov 2024 16:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19006 Income from immovable property situated in the source State may be taxed there when derived by a resident of the other Contracting State; this includes agriculture and forestry receipts and income from direct use, letting or other forms of utilisation. "Immovable property" is defined by the law of the State where the property lies and includes accessories, livestock, agricultural equipment, rights subject to landed property law, usufruct and payments for working mineral deposits and other natural resources, but excludes ships and aircraft. The rule also applies to enterprise property income and to property used for independent personal services. Act-Rules DTAA Wed, 15 Oct 2014 09:33:10 +0530 https://www.taxtmi.com/acts?id=19006