https://www.taxtmi.com/acts?id=45509 Article 6 provides that income from real property may be taxed in the Contracting State where the property is situated; it defines real property under each State's domestic law to include leases, other land interests, accessory property, usufruct and rights to payments for working or exploiting mineral or other deposits and natural resources, and treats such interests as situated where the underlying land or resources are located. The Article also applies to income from direct use, letting or other use of property, including enterprise property income and property used for independent personal services. en-us Fri, 18 Oct 2024 15:27:03 +0530 Fri, 18 Oct 2024 15:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45509 Article 6 provides that income from real property may be taxed in the Contracting State where the property is situated; it defines real property under each State's domestic law to include leases, other land interests, accessory property, usufruct and rights to payments for working or exploiting mineral or other deposits and natural resources, and treats such interests as situated where the underlying land or resources are located. The Article also applies to income from direct use, letting or other use of property, including enterprise property income and property used for independent personal services. Act-Rules DTAA Fri, 18 Oct 2024 15:27:03 +0530 https://www.taxtmi.com/acts?id=45509