https://www.taxtmi.com/acts?id=6295 Remuneration (other than pensions) paid by a Contracting State or its political sub divisions or local authorities for services rendered is taxable only in that State, except when services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services. Pensions paid by or out of funds created by such public authorities are taxable only in the paying State, except where the recipient is resident and a national of the other State. Articles governing business income apply where services relate to a business carried on by the State or its subdivisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Sep 2024 11:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6295 Remuneration (other than pensions) paid by a Contracting State or its political sub divisions or local authorities for services rendered is taxable only in that State, except when services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services. Pensions paid by or out of funds created by such public authorities are taxable only in the paying State, except where the recipient is resident and a national of the other State. Articles governing business income apply where services relate to a business carried on by the State or its subdivisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6295