https://www.taxtmi.com/acts?id=6233 Pensions and annuities derived by a resident from sources in the other Contracting State are taxable only in the recipient's State of residence, except that social security benefits and other public pensions paid by a Contracting State to residents of the other State or to U.S. citizens are taxable only in the paying State. Pension and annuity terms are defined by periodicity and consideration. Alimony payable under written agreement or decree is taxable only in the recipient's State of residence; periodic child support under similar instruments is taxable only in the payer's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 13:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6233 Pensions and annuities derived by a resident from sources in the other Contracting State are taxable only in the recipient's State of residence, except that social security benefits and other public pensions paid by a Contracting State to residents of the other State or to U.S. citizens are taxable only in the paying State. Pension and annuity terms are defined by periodicity and consideration. Alimony payable under written agreement or decree is taxable only in the recipient's State of residence; periodic child support under similar instruments is taxable only in the payer's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6233