https://www.taxtmi.com/acts?id=44734 Payments characterised as pensions or annuities received by a resident of one Contracting State from sources in the other Contracting State are taxable only in the resident State. Pension is defined as periodic payment for past services or compensation for injury in service; annuity is a stated periodic sum payable during life or a specified period in return for adequate and full consideration. en-us Wed, 16 Oct 2024 14:22:45 +0530 Tue, 22 Oct 2024 15:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44734 Payments characterised as pensions or annuities received by a resident of one Contracting State from sources in the other Contracting State are taxable only in the resident State. Pension is defined as periodic payment for past services or compensation for injury in service; annuity is a stated periodic sum payable during life or a specified period in return for adequate and full consideration. Act-Rules DTAA Wed, 16 Oct 2024 14:22:45 +0530 https://www.taxtmi.com/acts?id=44734