https://www.taxtmi.com/acts?id=41704 Income from immovable property may be taxed in the State where the property is situated. Immovable property 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; ships and aircraft are excluded. The rule covers direct use, letting or other use, and applies to enterprise property income and property used for independent personal services. The definition is governed by the law of the State where the property is located. en-us Fri, 05 May 2023 16:29:14 +0530 Fri, 08 Nov 2024 14:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41704 Income from immovable property may be taxed in the State where the property is situated. Immovable property 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; ships and aircraft are excluded. The rule covers direct use, letting or other use, and applies to enterprise property income and property used for independent personal services. The definition is governed by the law of the State where the property is located. Act-Rules DTAA Fri, 05 May 2023 16:29:14 +0530 https://www.taxtmi.com/acts?id=41704