Pension and annuity taxability: payments may be taxed in the source state; alimony to Norwegians exempt if nondeductible. Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other may be taxed in the source (first-mentioned) Contracting State; pension means periodic payments for past services or compensation for injuries, annuity means stated periodic sums payable for life or a specified period in return for adequate consideration. Alimony received by a resident of Norway from a resident of India is exempt in Norway to the extent such payments are not deductible for Indian tax.
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.
Pension and annuity taxability: payments may be taxed in the source state; alimony to Norwegians exempt if nondeductible.
Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other may be taxed in the source (first-mentioned) Contracting State; pension means periodic payments for past services or compensation for injuries, annuity means stated periodic sums payable for life or a specified period in return for adequate consideration. Alimony received by a resident of Norway from a resident of India is exempt in Norway to the extent such payments are not deductible for Indian tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
