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<h1>Taxation Rules for Government Service Pay and Pensions under Article 19 of DTAA Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between the two Contracting States addresses the taxation of government service remuneration and pensions. Salaries, wages, and similar remuneration paid by a Contracting State for services rendered are taxable only in that State unless the services are rendered in the other State by a resident national of that State. Pensions paid for government services are taxable only in the paying State unless the recipient is a resident and national of the other State. Articles 15 to 18 apply to remuneration and pensions related to business activities by a Contracting State.