https://www.taxtmi.com/acts?id=45314 Income from immovable property may be taxed in the Contracting State where the property is situated, including income from agriculture and forestry. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting, other uses, enterprise income and income used for independent personal services. en-us Fri, 18 Oct 2024 11:52:16 +0530 Fri, 18 Oct 2024 11:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45314 Income from immovable property may be taxed in the Contracting State where the property is situated, including income from agriculture and forestry. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting, other uses, enterprise income and income used for independent personal services. Act-Rules DTAA Fri, 18 Oct 2024 11:52:16 +0530 https://www.taxtmi.com/acts?id=45314