https://www.taxtmi.com/acts?id=51319 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. The term immovable property is determined by the law of the State where the property is situated and includes accessories to land, livestock and equipment used in agriculture and forestry, rights governed by landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources; ships and aircraft are excluded. The provision covers income from direct use, letting or any other form and applies to enterprises. en-us Wed, 21 May 2025 13:12:03 +0530 Thu, 22 May 2025 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51319 Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. The term immovable property is determined by the law of the State where the property is situated and includes accessories to land, livestock and equipment used in agriculture and forestry, rights governed by landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources; ships and aircraft are excluded. The provision covers income from direct use, letting or any other form and applies to enterprises. Act-Rules DTAA Wed, 21 May 2025 13:12:03 +0530 https://www.taxtmi.com/acts?id=51319