https://www.taxtmi.com/acts?id=52148 Income by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is situated; the term is governed by the law of the property State and includes accessories, agricultural and forestry assets, usufruct, and rights to payments for working natural resources, while excluding ships, boats and aircraft. The source state rule applies to direct use, letting or other forms of use, and extends to enterprise property income and property used for independent personal services. en-us Tue, 04 Nov 2025 17:24:27 +0530 Tue, 04 Nov 2025 17:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52148 Income by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is situated; the term is governed by the law of the property State and includes accessories, agricultural and forestry assets, usufruct, and rights to payments for working natural resources, while excluding ships, boats and aircraft. The source state rule applies to direct use, letting or other forms of use, and extends to enterprise property income and property used for independent personal services. Act-Rules DTAA Tue, 04 Nov 2025 17:24:27 +0530 https://www.taxtmi.com/acts?id=52148