https://www.taxtmi.com/acts?id=4829 Pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in the resident State, except that payments from a pension fund approved by the Government of the source State to a resident as consideration for past employment may be taxed in the source State; "pension" means periodic payment for past services or compensation for injuries, and "annuity" means a stated periodic sum payable for life or a specified period in return for adequate consideration. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 10:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4829 Pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in the resident State, except that payments from a pension fund approved by the Government of the source State to a resident as consideration for past employment may be taxed in the source State; "pension" means periodic payment for past services or compensation for injuries, and "annuity" means a stated periodic sum payable for life or a specified period in return for adequate consideration. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4829