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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>Non-government pensions and annuities: taxation confined to the taxpayer's residence state under the DTAA, with defined terms.</h1> Non-government pensions and annuities derived by a resident of a Contracting State from sources within the other Contracting State may be taxed only in the resident Contracting State. 'Pension' means periodic payments for past services or compensation for injuries received in the course of services. 'Annuity' means a stated sum payable periodically during life or a specified period, in return for adequate and full consideration in money or money's worth.

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