https://www.taxtmi.com/acts?id=45164 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; this includes income from agriculture and forestry and income 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 accessory property, usufruct, and rights to payments for exploitation of mineral deposits and natural resources, while excluding ships and aircraft; the rule also covers enterprise property income and property used for independent personal services. en-us Thu, 17 Oct 2024 16:13:27 +0530 Tue, 22 Oct 2024 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45164 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; this includes income from agriculture and forestry and income 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 accessory property, usufruct, and rights to payments for exploitation of mineral deposits and natural resources, while excluding ships and aircraft; the rule also covers enterprise property income and property used for independent personal services. Act-Rules DTAA Thu, 17 Oct 2024 16:13:27 +0530 https://www.taxtmi.com/acts?id=45164