Income From Immovable Property

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....f one of the States from immovable property (including income from agriculture or forestry) situated in the other State may be taxed in that other State. 2. The term "immovable property" sh....

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....nsideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of parag....