https://www.taxtmi.com/acts?id=44691 Income from immovable property may be taxed by the Contracting State where the property is situated, covering income from direct use, letting, or other exploitation and including agriculture and forestry; the term is defined by the law and usage of the State where the property lies and includes accessories, livestock and equipment used in agriculture and forestry, landed-property rights, usufruct, and rights to payments for working mineral deposits and other natural resources, while excluding ships and aircraft. The rule also applies to enterprise income and income from immovable property used for independent personal services. en-us Wed, 16 Oct 2024 13:12:29 +0530 Wed, 23 Oct 2024 16:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44691 Income from immovable property may be taxed by the Contracting State where the property is situated, covering income from direct use, letting, or other exploitation and including agriculture and forestry; the term is defined by the law and usage of the State where the property lies and includes accessories, livestock and equipment used in agriculture and forestry, landed-property rights, usufruct, and rights to payments for working mineral deposits and other natural resources, while excluding ships and aircraft. The rule also applies to enterprise income and income from immovable property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 13:12:29 +0530 https://www.taxtmi.com/acts?id=44691