https://www.taxtmi.com/acts?id=51363 Pensions and similar remuneration beneficially owned by a resident are taxable only in the State of residence, with an exemption where amounts arising in the other State would be exempt if the beneficial owner were resident there. Income earned by a pension fund established in the other State is not taxed as the individual's income unless paid to the individual (and not tax deferred transferred); in that case the residence rule for pensions applies. Social security payments are taxable only in the paying State. Annuities are taxable only in the resident State. Alimony is taxable only in the recipient's State; child support payments are tax exempt in both States. en-us Wed, 21 May 2025 15:44:55 +0530 Wed, 21 May 2025 15:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51363 Pensions and similar remuneration beneficially owned by a resident are taxable only in the State of residence, with an exemption where amounts arising in the other State would be exempt if the beneficial owner were resident there. Income earned by a pension fund established in the other State is not taxed as the individual's income unless paid to the individual (and not tax deferred transferred); in that case the residence rule for pensions applies. Social security payments are taxable only in the paying State. Annuities are taxable only in the resident State. Alimony is taxable only in the recipient's State; child support payments are tax exempt in both States. Act-Rules DTAA Wed, 21 May 2025 15:44:55 +0530 https://www.taxtmi.com/acts?id=51363