https://www.taxtmi.com/acts?id=45604 Income from immovable property is taxable in the Contracting State where the property is situated; "immovable property" is defined by the law of that State and includes accessories, agricultural livestock and equipment, landed-property rights, usufruct, and payment rights for working mineral deposits and natural resources, while excluding ships and aircraft. The State-of-location taxing right applies to income from direct use, letting or other use, and extends to enterprise income and property used to perform professional services. en-us Fri, 18 Oct 2024 18:14:14 +0530 Wed, 23 Oct 2024 16:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45604 Income from immovable property is taxable in the Contracting State where the property is situated; "immovable property" is defined by the law of that State and includes accessories, agricultural livestock and equipment, landed-property rights, usufruct, and payment rights for working mineral deposits and natural resources, while excluding ships and aircraft. The State-of-location taxing right applies to income from direct use, letting or other use, and extends to enterprise income and property used to perform professional services. Act-Rules DTAA Fri, 18 Oct 2024 18:14:14 +0530 https://www.taxtmi.com/acts?id=45604