https://www.taxtmi.com/acts?id=19051 Income from immovable property is taxable in the Contracting State where the property is situated. Immovable property is defined by the law of that State and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working or rights to work mineral deposits and other natural resources, while excluding ships and aircraft. The rule covers income from direct use, letting or other use and applies to enterprise property income and property used for professional services. en-us Tue, 02 Dec 2014 13:14:46 +0530 Tue, 02 Dec 2014 13:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19051 Income from immovable property is taxable in the Contracting State where the property is situated. Immovable property is defined by the law of that State and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working or rights to work mineral deposits and other natural resources, while excluding ships and aircraft. The rule covers income from direct use, letting or other use and applies to enterprise property income and property used for professional services. Act-Rules DTAA Tue, 02 Dec 2014 13:14:46 +0530 https://www.taxtmi.com/acts?id=19051