https://www.taxtmi.com/acts?id=44784 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located. "Immovable property" is defined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits and other natural resources, while ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other uses, ownership rights conferring enjoyment via corporate shares, enterprise property income, and property used for independent personal services. en-us Wed, 16 Oct 2024 15:03:21 +0530 Tue, 22 Oct 2024 13:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44784 Income from immovable property of a resident situated in the other Contracting State may be taxed in the State where the property is located. "Immovable property" is defined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, usufruct, and rights to payments for working mineral deposits and other natural resources, while ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other uses, ownership rights conferring enjoyment via corporate shares, enterprise property income, and property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 15:03:21 +0530 https://www.taxtmi.com/acts?id=44784