https://www.taxtmi.com/acts?id=45041 Gains from alienation of immovable property are taxable in the State where the property is situated; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from disposal of ships or aircraft used in international traffic are taxable only in the enterprise's State of residence; gains from sale of shares are taxable in the company's State of residence; other gains are taxable only in the alienator's State of residence. en-us Wed, 16 Oct 2024 18:11:29 +0530 Tue, 22 Oct 2024 12:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45041 Gains from alienation of immovable property are taxable in the State where the property is situated; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from disposal of ships or aircraft used in international traffic are taxable only in the enterprise's State of residence; gains from sale of shares are taxable in the company's State of residence; other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Wed, 16 Oct 2024 18:11:29 +0530 https://www.taxtmi.com/acts?id=45041