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          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.

          <h1>Pensions and annuities taxable only in the beneficiary's resident state under DTAA, with annuity defined by periodic consideration.</h1> Pensions (excluding those in Article 19) and annuities paid to a resident of a Contracting State are taxable only in that resident State; an annuity is a stated sum payable periodically during life or a specified period, made under an obligation in return for adequate and full consideration in money or money's worth.

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