https://www.taxtmi.com/acts?id=44815 Income from immovable property located in a Contracting State may be taxed in that State. The term "immovable property" is defined by the law of the State where the property is situated and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct and payments for exploitation of mineral deposits and other 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 property used in independent personal services. en-us Wed, 16 Oct 2024 15:35:56 +0530 Tue, 22 Oct 2024 13:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44815 Income from immovable property located in a Contracting State may be taxed in that State. The term "immovable property" is defined by the law of the State where the property is situated and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct and payments for exploitation of mineral deposits and other 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 property used in independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 15:35:56 +0530 https://www.taxtmi.com/acts?id=44815