https://www.taxtmi.com/acts?id=51364 Contributions by or for an individual to a pension fund established in one Contracting State while the individual exercises employment in the other Contracting State are deductible (or excludible) in the State where the employment is exercised, and employer contributions or benefits accrued during that period are not taxed as the employee's income; relief is limited to what residents of the pension's source State would receive and applies only where contributions predate the foreign employment and the competent authority agrees the foreign fund generally corresponds to a domestic pension fund. en-us Wed, 21 May 2025 16:02:53 +0530 Wed, 21 May 2025 16:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51364 Contributions by or for an individual to a pension fund established in one Contracting State while the individual exercises employment in the other Contracting State are deductible (or excludible) in the State where the employment is exercised, and employer contributions or benefits accrued during that period are not taxed as the employee's income; relief is limited to what residents of the pension's source State would receive and applies only where contributions predate the foreign employment and the competent authority agrees the foreign fund generally corresponds to a domestic pension fund. Act-Rules DTAA Wed, 21 May 2025 16:02:53 +0530 https://www.taxtmi.com/acts?id=51364