https://www.taxtmi.com/acts?id=45635 Income from immovable property is taxable in the State where the property is situated; this includes income from agriculture, forestry, direct use, letting or other forms of use. "Immovable property" is defined by the law of the State where the property lies and includes accessories, rights governed by landed property law, usufruct and payments for working or rights to work mineral deposits and other natural resources, while excluding ships, boats and aircraft. The rule also applies to enterprise income from immovable property and to income used for independent personal services. en-us Wed, 23 Oct 2024 12:23:48 +0530 Wed, 23 Oct 2024 12:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45635 Income from immovable property is taxable in the State where the property is situated; this includes income from agriculture, forestry, direct use, letting or other forms of use. "Immovable property" is defined by the law of the State where the property lies and includes accessories, rights governed by landed property law, usufruct and payments for working or rights to work mineral deposits and other natural resources, while excluding ships, boats and aircraft. The rule also applies to enterprise income from immovable property and to income used for independent personal services. Act-Rules DTAA Wed, 23 Oct 2024 12:23:48 +0530 https://www.taxtmi.com/acts?id=45635