https://www.taxtmi.com/acts?id=45412 Income from immovable property is taxable by the Contracting State in which the property is situated. "Immovable property" is defined by the law of the State where the property lies and includes accessories to land, agricultural and forestry assets, usufruct, and rights to payments for working mineral deposits, but excludes ships and aircraft. The treaty covers income from direct use, letting or other forms of use and extends to enterprise property income and property used to perform independent personal services. en-us Fri, 18 Oct 2024 13:18:53 +0530 Fri, 18 Oct 2024 13:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45412 Income from immovable property is taxable by the Contracting State in which the property is situated. "Immovable property" is defined by the law of the State where the property lies and includes accessories to land, agricultural and forestry assets, usufruct, and rights to payments for working mineral deposits, but excludes ships and aircraft. The treaty covers income from direct use, letting or other forms of use and extends to enterprise property income and property used to perform independent personal services. Act-Rules DTAA Fri, 18 Oct 2024 13:18:53 +0530 https://www.taxtmi.com/acts?id=45412