https://www.taxtmi.com/acts?id=20716 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; the term immovable property is defined by the law of the State where the property lies and includes accessories to land, livestock and agricultural equipment, rights governed by landed property law, usufruct, and payments for working 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 enterprises and to immovable property used for independent personal services. en-us Mon, 28 Mar 2016 14:21:12 +0530 Thu, 28 Nov 2024 16:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20716 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; the term immovable property is defined by the law of the State where the property lies and includes accessories to land, livestock and agricultural equipment, rights governed by landed property law, usufruct, and payments for working 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 enterprises and to immovable property used for independent personal services. Act-Rules DTAA Mon, 28 Mar 2016 14:21:12 +0530 https://www.taxtmi.com/acts?id=20716