https://www.taxtmi.com/acts?id=6032 Pensions or annuities for past employment paid to a resident of one Contracting State from sources in the other are taxable only in the resident State; life annuities are included. Payments by a Contracting State or its subdivisions for insuring personal accidents, including pensions, life annuities and other periodic or occasional payments, are taxable only in the paying State. "Pension" denotes periodic payments for past employment or compensation for service injuries; "annuity" denotes stated periodic sums payable for life or a specified period in return for adequate consideration. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Sep 2024 18:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6032 Pensions or annuities for past employment paid to a resident of one Contracting State from sources in the other are taxable only in the resident State; life annuities are included. Payments by a Contracting State or its subdivisions for insuring personal accidents, including pensions, life annuities and other periodic or occasional payments, are taxable only in the paying State. "Pension" denotes periodic payments for past employment or compensation for service injuries; "annuity" denotes stated periodic sums 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=6032