https://www.taxtmi.com/acts?id=45034 Income from immovable property situated in a 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 and forestry assets, rights related to landed property, options to acquire land, usufruct and rights to payments for working or exploiting mineral, seabed and sub-soil resources; ships, boats and aircraft are excluded. The source-State taxing right covers direct use, letting or other forms of use and applies to enterprise property income and to property used for independent personal services. en-us Wed, 16 Oct 2024 18:09:48 +0530 Tue, 22 Oct 2024 12:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45034 Income from immovable property situated in a 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 and forestry assets, rights related to landed property, options to acquire land, usufruct and rights to payments for working or exploiting mineral, seabed and sub-soil resources; ships, boats and aircraft are excluded. The source-State taxing right covers direct use, letting or other forms of use and applies to enterprise property income and to property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 18:09:48 +0530 https://www.taxtmi.com/acts?id=45034