https://www.taxtmi.com/acts?id=51352 Article 6 permits the State where immovable property is located to tax income from that property, defines real property by the law of the situs (including accessories, agricultural assets, usufruct and mineral working rights but excluding ships and aircraft), applies to direct use, letting or other use and to enterprise property income, and allows a resident taxable in the source State to elect net taxation as if the income were business profits attributable to a permanent establishment, an election binding until terminated by the competent authority. en-us Wed, 21 May 2025 15:32:07 +0530 Wed, 21 May 2025 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51352 Article 6 permits the State where immovable property is located to tax income from that property, defines real property by the law of the situs (including accessories, agricultural assets, usufruct and mineral working rights but excluding ships and aircraft), applies to direct use, letting or other use and to enterprise property income, and allows a resident taxable in the source State to elect net taxation as if the income were business profits attributable to a permanent establishment, an election binding until terminated by the competent authority. Act-Rules DTAA Wed, 21 May 2025 15:32:07 +0530 https://www.taxtmi.com/acts?id=51352