https://www.taxtmi.com/acts?id=45101 Income derived by a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the property State and includes accessories, agricultural livestock and equipment, rights governed by landed property law, usufruct and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The taxing rule covers income from direct use, letting or other forms of use and extends to enterprise income and income used for independent personal services. en-us Thu, 17 Oct 2024 14:33:39 +0530 Tue, 22 Oct 2024 11:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45101 Income derived by a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located. Immovable property is defined by the law of the property State and includes accessories, agricultural livestock and equipment, rights governed by landed property law, usufruct and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The taxing rule covers income from direct use, letting or other forms of use and extends to enterprise income and income used for independent personal services. Act-Rules DTAA Thu, 17 Oct 2024 14:33:39 +0530 https://www.taxtmi.com/acts?id=45101