Government payments

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....uch remuneration shall be taxable only in the Contracting State of which the recipient is a resident if the services are rendered in that State and the recipient of the remuneration is a resident of that State who: (a) is a national of that State, or (b) did not become a resident of that State solely for the purpose of performing the services. ^1[2. a) Notwi....

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....p;   *************** NOTES:- 1.  Substituted vide Notification No. 39/2026 dated 30-03-2026 before it was read as, "2. Pensions paid by, or out of funds created by, a Contracting State, a political sub-division or a local authority thereof to an individual in respect of services rendered to that State, to a political sub-division or a local authority thereof ....