https://www.taxtmi.com/acts?id=5914 Taxation of non-government pensions and annuities is allocated to the taxpayer's residence: such pension or annuity received by a resident from sources in the other Contracting State may be taxed only in the first-mentioned Contracting State. "Pension" means a periodic payment for past services or compensation for service-related injuries. "Annuity" means a stated periodic sum payable for life or a specified period under an obligation to pay in return for adequate and full consideration in money or money's worth. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 10:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5914 Taxation of non-government pensions and annuities is allocated to the taxpayer's residence: such pension or annuity received by a resident from sources in the other Contracting State may be taxed only in the first-mentioned Contracting State. "Pension" means a periodic payment for past services or compensation for service-related injuries. "Annuity" means a stated periodic sum payable for life or a specified period under an obligation to pay 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=5914