Pensions taxable only in resident state under DTAA, with exceptions for Hungarian compulsory system and Indian government pensions. Pensions and similar remuneration for past employment are taxable only in the resident Contracting State, except that pensions paid under Hungary's compulsory pension system to Indian residents are taxable only in Hungary, and pensions paid by or from funds created by India or its political subdivisions or local authorities to residents of Hungary are taxable only in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pensions taxable only in resident state under DTAA, with exceptions for Hungarian compulsory system and Indian government pensions.
Pensions and similar remuneration for past employment are taxable only in the resident Contracting State, except that pensions paid under Hungary's compulsory pension system to Indian residents are taxable only in Hungary, and pensions paid by or from funds created by India or its political subdivisions or local authorities to residents of Hungary are taxable only in India.
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