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<h1>Taxation of Government Service Pay and Pensions Under Article 19 of DTAA Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a State or its subdivisions for services rendered is taxable only in that State unless the services are performed in the other State by an individual who is a resident and national of that State or did not become a resident solely for service purposes. Pensions are similarly taxed only in the State paying them unless the recipient is a resident and national of the other State. Articles 15, 16, and 18 apply to business-related services.