https://www.taxtmi.com/acts?id=32259 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; this includes income from agriculture and forestry, accessory property, livestock and equipment, rights subject to landed property law, usufruct and payments for working mineral deposits, while ships, boats and aircraft are excluded. The provision covers income from direct use, letting or other use of immovable property and applies to enterprises and to immovable property used for independent personal services. en-us Tue, 15 May 2018 17:27:48 +0530 Mon, 09 Dec 2024 11:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32259 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; this includes income from agriculture and forestry, accessory property, livestock and equipment, rights subject to landed property law, usufruct and payments for working mineral deposits, while ships, boats and aircraft are excluded. The provision covers income from direct use, letting or other use of immovable property and applies to enterprises and to immovable property used for independent personal services. Act-Rules DTAA Tue, 15 May 2018 17:27:48 +0530 https://www.taxtmi.com/acts?id=32259