https://www.taxtmi.com/acts?id=14930 Pensions and similar remuneration for past employment paid to a resident are primarily taxable only in the State of residence, subject to Article 19. Notwithstanding that rule, pensions and benefits awarded under social security legislation or public social welfare schemes, whether periodic or lump sum, and annuities arising in a State may be taxed in the State where they arise. "Annuity" means a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth, other than services. en-us Tue, 30 Aug 2011 11:41:48 +0530 Tue, 19 Nov 2024 12:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14930 Pensions and similar remuneration for past employment paid to a resident are primarily taxable only in the State of residence, subject to Article 19. Notwithstanding that rule, pensions and benefits awarded under social security legislation or public social welfare schemes, whether periodic or lump sum, and annuities arising in a State may be taxed in the State where they arise. "Annuity" means a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth, other than services. Act-Rules DTAA Tue, 30 Aug 2011 11:41:48 +0530 https://www.taxtmi.com/acts?id=14930