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<h1>Article 19 of DTAA: Non-Government Pensions and Annuities Taxed Only in Resident's Home State</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of non-government pensions and annuities. It stipulates that such pensions or annuities, derived by a resident of one Contracting State from sources within the other, are taxable only in the resident's home state. A 'pension' refers to periodic payments for past services or compensation for service-related injuries, while an 'annuity' is a periodic payment made in return for adequate consideration, payable during life or a specified period.