https://www.taxtmi.com/acts?id=45251 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. "Immovable property" is defined by local law and includes accessories, agricultural equipment, rights related to landed property, usufructs and payments for working mineral deposits and other natural resources; ships and aircraft are excluded. The Article also covers income from direct use, letting or other exploitation and applies to enterprises and independent personal services. en-us Thu, 17 Oct 2024 18:26:10 +0530 Tue, 22 Oct 2024 17:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45251 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. "Immovable property" is defined by local law and includes accessories, agricultural equipment, rights related to landed property, usufructs and payments for working mineral deposits and other natural resources; ships and aircraft are excluded. The Article also covers income from direct use, letting or other exploitation and applies to enterprises and independent personal services. Act-Rules DTAA Thu, 17 Oct 2024 18:26:10 +0530 https://www.taxtmi.com/acts?id=45251