https://www.taxtmi.com/acts?id=45002 Income from immovable property derived by a resident of one Contracting State from property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture and forestry and from direct use, letting or other forms of use. Immovable property is defined by the law of the State where the property is situated and includes rights and assets connected to land, usufruct, payments for working mineral deposits and sub-soil resources, and extends to enterprise income and income used for independent personal services; ships, boats and aircraft are excluded. en-us Wed, 16 Oct 2024 17:50:06 +0530 Tue, 22 Oct 2024 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45002 Income from immovable property derived by a resident of one Contracting State from property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture and forestry and from direct use, letting or other forms of use. Immovable property is defined by the law of the State where the property is situated and includes rights and assets connected to land, usufruct, payments for working mineral deposits and sub-soil resources, and extends to enterprise income and income used for independent personal services; ships, boats and aircraft are excluded. Act-Rules DTAA Wed, 16 Oct 2024 17:50:06 +0530 https://www.taxtmi.com/acts?id=45002