Article 19 - GOVERNMENTAL REMUNERATION AND PENSIONS - Great Britain and Northern Ireland (Old - Effective upto 10-02-1994)

ARTICLE 19 GOVERNMENTAL REMUNERATION AND PENSIONS 1. Remuneration, other than a pension, paid by the Government of India to any individual who is a national of India in respect of services rendered in the discharge of governmental functions in the United Kingdom shall be exempt from United Kingdom tax. 2. Remuneration, other than a pension, paid by the Government of the United Kingdom to any individual who is a national of the United Kingdom in respect of services rendered in the discharge of governmental functions in India shall be exempt from Indian tax. 3. Any pension paid by the Government of a Contracting State to any individual in respect of services rendered to that Government shall be taxable only in that Contracting State. 4. The provisions of this Article shall not apply to remuneration or pension in respect of services rendered in connection with any trade or business.