https://www.taxtmi.com/acts?id=6325 Article 19 provides that remuneration paid by or out of funds created by a Contracting State, its political subdivisions or local authorities to a citizen in respect of employment is taxable only in that State, and that any pension so paid may be taxed in that Contracting State. Paragraph (1) does not apply to payments for services connected with any business carried on by a Contracting State or its subdivisions for profit. The term Government includes State Governments and local authorities and explicitly encompasses central banking institutions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 12:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6325 Article 19 provides that remuneration paid by or out of funds created by a Contracting State, its political subdivisions or local authorities to a citizen in respect of employment is taxable only in that State, and that any pension so paid may be taxed in that Contracting State. Paragraph (1) does not apply to payments for services connected with any business carried on by a Contracting State or its subdivisions for profit. The term Government includes State Governments and local authorities and explicitly encompasses central banking institutions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6325