https://www.taxtmi.com/acts?id=45353 Gains from alienation of immovable property situated in one Contracting State may be taxed in that State. Gains from alienation of movable property forming part of the business property of a permanent establishment, or of movable property pertaining to a fixed base used for independent personal services, and gains from alienation of such permanent establishment or fixed base, may be taxed in the State where they are situated. Gains from ships or aircraft in international traffic are taxable only in the resident State; other gains are taxable only in the alienator's State of residence. en-us Fri, 18 Oct 2024 12:24:02 +0530 Fri, 18 Oct 2024 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45353 Gains from alienation of immovable property situated in one Contracting State may be taxed in that State. Gains from alienation of movable property forming part of the business property of a permanent establishment, or of movable property pertaining to a fixed base used for independent personal services, and gains from alienation of such permanent establishment or fixed base, may be taxed in the State where they are situated. Gains from ships or aircraft in international traffic are taxable only in the resident State; other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Fri, 18 Oct 2024 12:24:02 +0530 https://www.taxtmi.com/acts?id=45353