https://www.taxtmi.com/acts?id=4201 Article 18 provides that pensions (other than those in Article 19) and annuities paid to a resident of a Contracting State are taxable only in that State, establishing a rule of residence-based taxation, and defines "annuity" as a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 15:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4201 Article 18 provides that pensions (other than those in Article 19) and annuities paid to a resident of a Contracting State are taxable only in that State, establishing a rule of residence-based taxation, and defines "annuity" as a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4201