https://www.taxtmi.com/acts?id=44877 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is defined by the law of the State where the property is situated and includes accessories, livestock and agricultural equipment, usufructs, and rights to payments for working mineral deposits, while excluding ships, boats, aircraft and motor vehicles. The provision covers income from direct use, letting or other use and applies to enterprise income and property used for independent personal services. en-us Wed, 16 Oct 2024 16:28:38 +0530 Tue, 22 Oct 2024 15:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44877 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is defined by the law of the State where the property is situated and includes accessories, livestock and agricultural equipment, usufructs, and rights to payments for working mineral deposits, while excluding ships, boats, aircraft and motor vehicles. The provision covers income from direct use, letting or other use and applies to enterprise income and property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 16:28:38 +0530 https://www.taxtmi.com/acts?id=44877