https://www.taxtmi.com/acts?id=20276 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 situated, covering income from direct use, letting, or any other form of use. "Immovable property" is defined by the law of the State where it is located and includes accessories, agriculture and forestry assets, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The provisions apply to enterprises and to independent personal services. en-us Mon, 28 Dec 2015 12:29:46 +0530 Tue, 26 Nov 2024 15:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20276 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 situated, covering income from direct use, letting, or any other form of use. "Immovable property" is defined by the law of the State where it is located and includes accessories, agriculture and forestry assets, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The provisions apply to enterprises and to independent personal services. Act-Rules DTAA Mon, 28 Dec 2015 12:29:46 +0530 https://www.taxtmi.com/acts?id=20276