https://www.taxtmi.com/acts?id=45079 Pensions and similar remuneration for past employment are taxable only in the resident State, except that social security payments are taxable only in the paying State. Pensions arising in one Contracting State and paid to a resident of the other are taxable solely in the source State where they derive from contributions or provisions under a pension scheme and those contributions, provisions or pensions have been taxed in the source State under its ordinary tax rules. en-us Wed, 16 Oct 2024 18:26:23 +0530 Tue, 22 Oct 2024 14:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45079 Pensions and similar remuneration for past employment are taxable only in the resident State, except that social security payments are taxable only in the paying State. Pensions arising in one Contracting State and paid to a resident of the other are taxable solely in the source State where they derive from contributions or provisions under a pension scheme and those contributions, provisions or pensions have been taxed in the source State under its ordinary tax rules. Act-Rules DTAA Wed, 16 Oct 2024 18:26:23 +0530 https://www.taxtmi.com/acts?id=45079