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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 taxed only in the recipient's state of residence under DTAA, with specific definitions.</h1> Non government pensions and annuities derived by a resident of one Contracting State from sources in the other Contracting State are taxable only in the State of residence. 'Pension' means periodic payments for past services or compensation for injuries in the course of services. 'Annuity' means a stated sum payable periodically during life or a specified period, arising from an obligation to pay in return for adequate and full consideration in money's worth.

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