Non-government pensions and annuities: taxation confined to the recipient's state of residence under the DTAA Non-government pensions and annuities under the DTAA are taxable only in the recipient's state of residence. Pension means a periodic payment 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, payable in return for adequate and full consideration in money's worth.
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.
Non-government pensions and annuities: taxation confined to the recipient's state of residence under the DTAA
Non-government pensions and annuities under the DTAA are taxable only in the recipient's state of residence. Pension means a periodic payment 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, payable in return for adequate and full consideration in money's worth.
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