https://www.taxtmi.com/acts?id=44953 Remuneration (other than pensions) paid by a Contracting State or its subdivisions for governmental functions is taxable only in the paying State, except when services are rendered in the other State and the individual is a resident who is a national or did not become resident solely to perform the services, in which case taxation is only in that other State. Pensions paid by or from funds of a Contracting State are likewise taxable only in the paying State, except when the recipient is both resident and national of the other State. Remuneration and pensions linked to a State's business are governed by the treaty rules on business income. en-us Wed, 16 Oct 2024 17:21:39 +0530 Tue, 22 Oct 2024 14:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44953 Remuneration (other than pensions) paid by a Contracting State or its subdivisions for governmental functions is taxable only in the paying State, except when services are rendered in the other State and the individual is a resident who is a national or did not become resident solely to perform the services, in which case taxation is only in that other State. Pensions paid by or from funds of a Contracting State are likewise taxable only in the paying State, except when the recipient is both resident and national of the other State. Remuneration and pensions linked to a State's business are governed by the treaty rules on business income. Act-Rules DTAA Wed, 16 Oct 2024 17:21:39 +0530 https://www.taxtmi.com/acts?id=44953