Alienation of property

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..... art of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such income or gains from the alienation of such a permanent esta .....

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..... the alienation of any property other than that referred to in paragraphs (1), (2), (3), (4) and (5) shall be taxable only in the Contracting State of which the alienator is a resident. ************** NOTES:- 1. Substituted vide Notification No. 11202 dated 12-01-2000 before it was read as, "1. Income or gains derived by a resident of a Contracting State from the alienation of immovable .....

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