https://www.taxtmi.com/acts?id=45446 Income from immovable property is taxable in the State where the property is situated, covering direct use, letting or other use, including agriculture and forestry. Immovable property is defined by the law of the State where located and includes accessories, agricultural livestock and equipment, 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 also applies to enterprise property income and property used for independent personal services. en-us Fri, 18 Oct 2024 14:35:44 +0530 Fri, 18 Oct 2024 14:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45446 Income from immovable property is taxable in the State where the property is situated, covering direct use, letting or other use, including agriculture and forestry. Immovable property is defined by the law of the State where located and includes accessories, agricultural livestock and equipment, 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 also applies to enterprise property income and property used for independent personal services. Act-Rules DTAA Fri, 18 Oct 2024 14:35:44 +0530 https://www.taxtmi.com/acts?id=45446