https://www.taxtmi.com/acts?id=37637 Income by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is determined by local law and includes accessories, agricultural livestock and equipment, landed property rights, usufructs, and rights to payments for working mineral deposits and natural resources; ships, boats and aircraft are excluded. 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 Thu, 19 Sep 2019 12:12:34 +0530 Tue, 26 Nov 2024 17:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37637 Income by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is determined by local law and includes accessories, agricultural livestock and equipment, landed property rights, usufructs, and rights to payments for working mineral deposits and natural resources; ships, boats and aircraft are excluded. 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 Thu, 19 Sep 2019 12:12:34 +0530 https://www.taxtmi.com/acts?id=37637