https://www.taxtmi.com/acts?id=45478 Income from immovable property may be taxed in the State where the property is situated; immovable property is defined by that State's law and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources, while excluding ships, boats and aircraft. The source state taxing rule covers income from direct use, letting or other use, and applies to enterprises and to immovable property used for independent personal services. en-us Fri, 18 Oct 2024 15:01:36 +0530 Fri, 18 Oct 2024 15:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45478 Income from immovable property may be taxed in the State where the property is situated; immovable property is defined by that State's law and includes accessories, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources, while excluding ships, boats and aircraft. The source state taxing rule covers income from direct use, letting or other use, and applies to enterprises and to immovable property used for independent personal services. Act-Rules DTAA Fri, 18 Oct 2024 15:01:36 +0530 https://www.taxtmi.com/acts?id=45478