https://www.taxtmi.com/acts?id=44752 Article 6 provides that income from immovable property situated in a Contracting State may be taxed in that State, covering agriculture and forestry and income from direct use, letting, or other uses. "Immovable property" is defined by the law of the State where the property is located and includes accessories, certain rights, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working natural resources; ships, boats and aircraft are excluded. The Article also applies to enterprise property income and property used for independent personal services. en-us Wed, 16 Oct 2024 14:46:25 +0530 Tue, 22 Oct 2024 13:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44752 Article 6 provides that income from immovable property situated in a Contracting State may be taxed in that State, covering agriculture and forestry and income from direct use, letting, or other uses. "Immovable property" is defined by the law of the State where the property is located and includes accessories, certain rights, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working natural resources; ships, boats and aircraft are excluded. The Article also applies to enterprise property income and property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 14:46:25 +0530 https://www.taxtmi.com/acts?id=44752