https://www.taxtmi.com/acts?id=16705 Any pension other than those under Article 19, and any annuity derived by a resident from sources in the other Contracting State, shall be taxable only in the resident State; pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated sum payable periodically in return for adequate and full consideration. Alimony paid by a resident of one State to a resident of the other is exempt in the recipient State to the extent such payments are not deductible for tax purposes in the payer State. en-us Mon, 25 Jun 2012 12:40:48 +0530 Tue, 27 Aug 2024 14:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16705 Any pension other than those under Article 19, and any annuity derived by a resident from sources in the other Contracting State, shall be taxable only in the resident State; pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated sum payable periodically in return for adequate and full consideration. Alimony paid by a resident of one State to a resident of the other is exempt in the recipient State to the extent such payments are not deductible for tax purposes in the payer State. Act-Rules DTAA Mon, 25 Jun 2012 12:40:48 +0530 https://www.taxtmi.com/acts?id=16705