https://www.taxtmi.com/acts?id=4976 Pensions and similar remuneration for past employment, and any annuity paid to a resident, are taxable only in the State of residence under the treaty, subject to paragraph 2 of Article 19. Annuity is defined as a stated periodic sum payable 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 Sat, 07 Dec 2024 12:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4976 Pensions and similar remuneration for past employment, and any annuity paid to a resident, are taxable only in the State of residence under the treaty, subject to paragraph 2 of Article 19. Annuity is defined as a stated periodic sum payable 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=4976